| 公司财务管理的新视野：组织资本与人力资本 |
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| 引用本文： | 邓康林,向显湖.公司财务管理的新视野：组织资本与人力资本[J].财经理论与实践,2009,30(1). |
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| 作者姓名： | 邓康林 向显湖 |
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| 作者单位： | 西南财经大学,期刊中心,四川,成都,610074 |
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| 摘 要： | 财务管理是对企业资本进行管理,基本目的是实现企业价值最大化;知识经济时代,用于创造企业价值的资源不仅限于传统的财务资源,而是所谓的"泛财务资源".与此相应,企业财务管理在内容上也就不应局限于传统的财务资金,而需要关注组织资本与人力资本等资本要素.
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| 关 键 词： | 财务管理创新 人力资本 组织资本 |
New Vision of Financial Management: Human Capital and Organizational Capital |
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| DENG Kang-lin,XIANG Xian-hu.New Vision of Financial Management: Human Capital and Organizational Capital[J].The Theory and Practice of Finance and Economics,2009,30(1). |
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| Authors: | DENG Kang-lin XIANG Xian-hu |
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| Institution: | The Magazine center of Southwestern University of Finance and Economics;Chengdu;Sichuan 610074;China |
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| Abstract: | Financial management is used for the business capital management.Its basic aim is to maximize the value of the enterprise.Under the knowledge-based economy,the resources creating enterprise value are not limited to traditional financial resources,but the so-called "pan-financial resources".Accordingly,the content of enterprises' financial management should not be limited to traditional financial capital.Organizations need to focus on organizational capital and human capital as well. |
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| Keywords: | Financial Management Innovation Human Capital Organizational Capital |
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