基于企业战略的人力资本财务管理研究

Study of Financial Management of Human Capital Based on Enterprise Strategy

人力资本对当今企业尤其是高新技术企业的作用已经超过了物质资本。基于核心竞争力形成和优化的企业战略对人力资本财务管理提出了更高的要求,人力资本财务管理必须服务于企业战略管理全过程。基于企业战略的人力资本财务管理应当包括战略视角下的人力资本融资管理、投资管理、运营管理和收益分配管理等内容。

Nowadays, the contribution of human capital to the enterprise, esp. to high - tech enterprises, is much more than that of the physical capital. Enterprise strategy based on the formation and optimization of core competitiveness calls for much higher request to the financial management of human capital. And financial management of human capital must serve the whole process of the enterprise strategy management. Financial management of human capital based on enterprise strategy should include financing management, investment management, operation management and profit distribution management of human capital under the view of strategy.