人力资本财务管理探析

通过对人力资本财务管理的目标、内容及人力资本的计量进行探析,提出人力资本作为决定企业生存发展的重要资源,在企业经营管理中,应建立企业财务与人力资源的双重管理体制,人力资本权益的财务管理目标定位应明确人力资本所有者与财务资本所有者的同等地位,企业财务管理应站在人力资本所有者和财务资本所有者的立场上进行财务决策,企业在追求所有者财富最大化的同时,还要维护其他主体利益,才能实现企业可持续发展。

Analyze the human capital finance management aim,content and measurement to bring forward that human capital is important resource.In the management of enterprise,the human capital finance management system should establish the dual management of enterprise finance and human resource.The defination of interest target of human capital financial managent should base on clearing the equal status between the human capital owners and the financial capital ourens.The enterprises＇ decision should be in view of human capital owners and finance owners.The enterprise not only pursue owners＇measurement maximization,but also safeguard the interests of other main bodies,so the enterprise development will be sustainable.