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现代财务管理应该是一种突显人力资本产权地位的权利管理和价值管理的有机结合。本文就是从研究人力资本及其产权特性出发,阐述人力资本在企业财务治理中的主体地位,并通过建立人力资本当期价值计量模型科学地解决了人力资本的价值计量难题,实现了人力资本的收益与其贡献相当的分配机制。
Modern financial management should be an organic combination of rights management and value management that highlight the status of human capital property rights. Based on the study of human capital and its property rights, this paper elaborates the dominant status of human capital in corporate financial governance and scientifically resolves the problem of value measurement of human capital by establishing the current value measurement model of human capital so as to realize the benefits of human capital With its contribution to the distribution mechanism.