人力资本产权化对公司财务的创新要求

人力资本产权化趋势对公司的治理结构产生了较为深刻的影响 ,并对公司财务与会计制度提出了创新要求。现有的公司财务管理因其范式缺陷而受到人力资本产权化的严峻挑战。重构公司财务理论与实务范式 ,建立一个基于人力资本产权和物力资本产权的双重利益主体导向 ,以广义财务资源为价值管理对象的公司财务范式 ,才是一个合乎财务学科发展规律的选择。

HRP Calls for Innovation of Corporate Finance

The Trend of human capital propertification (HRP) has a profound effect on the corporate governance structure and calls for innovating the corporate finance and accounting system. Due to its deficiency in paradigm, the current corporate financial management model is seriously challenged by HRP. It would be a right choice, which is in accordance with the course of development of finance as a subject, to reconstruct a new theoretical an practical paradigm for the corporate finance, and to set up a corporate finance paradigm which is based on a double-interest-subjects orientation of both the property right of human capital and that of material capital, with general financial resources as the object of value management.