发展人力资本财务的理论思考

人力资本产权化的趋势已经影响到企业的管理模式,企业的财务管理因人力资本要素的引入而形成一种人力资本财务的理论与实践结构,人力资本财务将在价值目标深化,管理内容丰富和管理方法创新等方面有所发展,同时亦会引发财务管理核心扩展和形成对泛财务资源进行价值管理的新定位。

Theoretical Reflections on the Developing of Human Capital Finance

The tendency of taking human capital as property has posed some impacts on the enterprise management mode. An enterprise's financial management will take the shape of the theoretical and practical structure of human capital finance due to the absorption of human capital. Human capital finance is bound to develop by deepening the value, enriching the management and innovating the management approach and meanwhile leads to the expansion of the financial management as well as the repositioning of the value management of pan financial resources.