人权范式的人本资本财务理论架构形成研究

Formation of Financial Theory of Humanism Capital from Human Rights Paradigm

从历史演化角度论述财务范式由产权范式向人权范式转变,并依据物本经济时代的财务理论架构体系,即财权理论(财务研究逻辑起点、财务本质、财务主体与财权主体、财务目标、财务职能、财权配置)与财务治理理论(财务治理结构、财务治理机制、财务治理行为规范),推演出人本经济时代人权范式的人本资本财务理论架构的历史形成,勾画出人本资本财务理论架构形成的历史逻辑。

This paper explores historical evolution of the financial paradigm from property rights paradigm to human rights paradigm from historical perspective. Based on the theoretical framework of the financial system of the material eentric economic era： financial rights theory （the logical starting point of financial research, financial nature, the financial body and fi- nancial rights body, financial objectives, financial functions, property rights aUocation）, financial governance theory （financial governance structure, financial governance mechanlsm, financial governance regulations）, the paper deduces the historical formation of theoretical framework of humanism capital finance from the human rights paradigm in human - based economy era and pictures the historical logic of humanism capital financial theory.