企业财务管理重心二元化及其内容探析

未来经济发展中,人力资源的合理配置及其有效使用,将越发显得必要和重要。作为企业管理的一个重要分支——财务管理,传统的以“物力资本”管理为重心的内容体系已见明显残缺,必须将“人力资本”融入企业财务管理,构建财务管理的“二元化重心”,进而从人力资源商品化、资本化,人力资本结构的合理配置,人力资本的价值管理,人力资本投资的风险防范等方面,探讨和实践人力资本管理的内容和方法。

An Analysis on Dual Barycenter of Enterprise Financial Management

In the future economic development, the reasonable collocation and efficient use of manpower will be of more necessity and im portance. As one of the important branches in economic management field, the content system of the financial management of enterprises, which traditionally takes "material capital" management as its barycenter, has evidently shown its shortcomings, and must take "manpower capital" into the financial management of enterprises to construct the dual barycenter of the financial management, thus to inquire into and practice its content and method from different angles of the manpower commercialization and capitalization, the reasonable collocation of manpower capital structure, the value management of manpower capital and the venture defence of manpower capital investment.