人力资本股权化与公司财务管理创新毕业论文.docVIP

毕业论文 （20_ _届） 人力资本股权化与公司财务管理创新 摘 要 传统的财务管理以物力资本为中心，但是，随着人类步入知识经济时代，人力资本即人的知识、技术、管理能力等日益成为企业提高竞争能力、创造价值增值的主导力量，在这种背景下，公司财务管理应该将人力资本作为一个重要的管理对象。此外，人力资本在价值创造中作用的提高，使得人力资本所有者在与物力资本所有者进行产权博弈的过程中具有更强的力量，要求确立在企业中的所有权地位，与物力资本所有者（股东）共同分配企业利润，共同参与公司的重大经营决策。人力资本股权化不仅进一步丰富了财务管理的内容和方法，并且使得公司财务关系更加多元化，公司财务治理模式需要进一步改进。鉴于此，本文通过对以往理论进行收集和分析，全面而深入地探讨人力资本股权化条件下公司财务管理的变革与创新，并充分论证了人力资本在知识经济时代的重要性，提出来一些创新性的思路与想法。 关键词：Abstract Traditional financial management regards the physical capital as its center. But with human beings entering into the era of knowledge economy, human capital, that is human knowledge, technology and management capabilities are increasingly becoming the dominanting force of enterprises to improve competitiveness and create value added. Under this kinds of background, the companys financial management should be human capital management as an important object, in addition, human capital role in the increased value creation, making the owners of human capital and physical capital in the property rights owners have a stronger game in the process the power required to establish the ownership status in the enterprise, and material capital owners (shareholders) and shared their profits, to participate in the companys major business decisions. Human Capital not only further enriched the content and methods of financial management, but also making the company a more diversified financial relations, corporate finance governance model needs further improvement. View of this, Based on the collection and analysis of the previous theory, a comprehensive and in-depth exploration of Human Capital under the financial management of change and innovation, human capital and fully demonstrated the importance of the knowledge economy, put forward some innovative ideas and ideas. Keywords: Human Capital; Establishment of Human Capital Equity; Financial Management 目 录 1 传统财务管理的特点与不足 1 1.1 传统财务管理模式的特点 1 1.2 传统财务管理存在的缺陷 1 2 人力资本的内涵和特征 3 2.1 人力资本的内涵 3 2.2 人力资本的基本特征 3 2.3 人力资本股权化的概念 4 2.4