| 人力资本理论对公司财务及其理论的影响 |
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| 引用本文： | 陈国平. 人力资本理论对公司财务及其理论的影响[J]. 科技情报开发与经济, 2005, 15(18): 166-167 |
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| 作者姓名： | 陈国平 |
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| 作者单位： | 江苏技术师范学院财经学院,江苏,常州,213015 |
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| 摘 要： | 随着人力资本逐渐成为企业经济的核心要素,人力资本对公司财务及其理论的影响越来越明显.主要讨论了人力资本对财务主体、财务目标、财务内容及方法、公司融资及资本结构、公司治理以及公司价值评估和剩余分配6个方面的影响.
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| 关 键 词： | 人力资本 财务资本 公司财务 公司治理 |
| 文章编号： | 1005-6033（2005）18-0166-02 |
| 收稿时间： | 2005-05-25 |
| 修稿时间： | 2005-05-25 |
The Influences of the Human Capital Theory on the Corporate Finance and Its Theory |
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| CHEN Guo-ping. The Influences of the Human Capital Theory on the Corporate Finance and Its Theory[J]. Sci-Tech Information Development & Economy, 2005, 15(18): 166-167 |
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| Authors: | CHEN Guo-ping |
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| Affiliation: | CHEN Guo-ping |
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| Abstract: | As the human capital becomes the key economic factor of the enterprise, its influence on the enterprise's finance and its theory is getting more and more obvious. This paper mainly discusses on the influences of the human capital on the financial entity, the financial target, the financial contents and approaches as well as the influences on the corporate financing and the capital structure, the corporate management and value evaluation and the distribution of the residual value. |
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| Keywords: | human capital financial capital corporate finance corporate management |
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