基于人力资本股权化的财务治理机制创新毕业论文.doc

本 科 毕 业 论 文 题 目 基于人力资本股权化的财务治理机制创新 学 院 专 业 财 务 管 理 班 级 学 号 学生姓名 指导教师  摘 要 财务治理机制是指在企业财权配置的基本框架下，依据财务结构，形成一种自动调节企业财务活动的经济活动体系。现行的财务治理是根据“股东至上”这个财务目标依据进行的，但是随着知识经济时代的发展，原先的物力资本对企业的决定性作用减弱。现在人力资本相对稀缺，人力资本则在企业中占据着越来越重要的作用，人力资本与物力资本一样对企业有着同等重要的作用，针对这种变化趋势，财务治理机制应该在财权配置的基础上有所创新。 本文先对财务治理机制进行了全面的分析，指出了现行财务治理机制存在的缺点，再对人力资本股权化做了全面的分析。针对人力资本对企业的重要性作用提出了以人力资本股权化为基础的财务治理机制。分别从财务治理机制的激励机制、风险承担机制、财务决策机制和财务监控机制这四个方面对财务治理机制进行创新。 关键词：Abstract Financial governance mechanism is configured in the basic framework of Corporate Property, the basis of financial structure, the formation of an automatic adjustment of corporate finance activities of the economic activity system. Financial governance is based on the existing "shareholders first " according to the financial goals, but the development of the knowledge economy age, the original material capital on less decisive role. Now the relative scarcity of human capital, human capital in the business to occupy an increasingly important role as human capital and physical capital has an equally important role of enterprises, for this trend, the financial management system should be based Power Allocation On innovation. The article focuses on the financial management mechanism of a comprehensive analysis, point out the shortcomings in financial governance, human capital and then overtaken by a comprehensive analysis of equity. For the importance of human capital on the role of equity raised into the human capital base of financial governance. Respectively, from the financial incentives for governance, risk taking mechanism, the financial decision-making and financial control mechanisms of these four aspects of financial governance mechanism innovation.朗读显