人力资本财务论

本文认为,知识经济条件下,建立在“资本雇佣劳动”逻辑基础上的传统财务管理表现出明显的局限性和不适应性,而人力资本财务应运而生。以人力资本为对象的人力资本财务既有一般财务管理的共性,又具有不同于传统物质资本财务的特殊性。人力资本财务框架应以人力资本价值链和财务关系为主线构建。因为人力资本与其载体天然不可分离,人力资本财务与人力资源管理之间有着密切的内在联系,人力资本财务的有效运作需要人力资源管理部门的密切配合与协作。

Research on Human Capital Finance

Under knowledge-based economy, traditional financial management based on the logic of "capital hires labor" shows its limitations obviously. With that, human capital finance generates. Sharing commonness with general financial management, human capital finance also has its special points. Value chain of human capital and financial relation runs through the framework of human capital finance because human capital finance has close linkage with human resource management due to that human capital cannot be separated from its carrier. Cooperation between finance department and human resource department is the key to operate human capital finance efficiently and effectively.