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形成并发展于工业时代的财务理论,由于其研究重物质资源而轻人力资源,受主流经济学“理性人假设”的影响,脱离企业生存的政治、法律、文化环境等非经济因素在内的制度背景,与现实不符而日暮途穷。知识经济时代,人力资源日益重要起来,对企业发展的贡献率超过了物质资本,成为企业生存与发展的决定性因素。人力资本(包括核心人力资本和一般人力资本)作为社会人,其生存、生产、发展都离不开一个良好的制度环境。我国的市场经济体系刚刚建立起来,各种制度还不够健全和完善,人力资本的重要程度与其地位差距比较大,不利于人力资源的生存与发展,不利于企业的生存与发展。因此,亟需建立一个以人为本的财务理论体系来指导。
Formed and developed in the industrial age, the financial theory, due to its research on material resources and light human resources, is influenced by the “rational human hypothesis” in mainstream economics and divorced from the non-economic factors such as political, legal and cultural environment of business survival Institutional background, inconsistent with the reality and poor day. In the era of knowledge-based economy, human resources are increasingly important, contributing more to the development of enterprises than physical capital, becoming the decisive factor for the survival and development of enterprises. As a social person, human capital (including core human capital and general human capital) can not survive without a good institutional environment for its survival, production and development. China’s market economy system has just been established and all kinds of systems are still not perfect and perfect. The importance of human capital is far from its status, which is not conducive to the survival and development of human resources and is not conducive to the survival and development of enterprises. Therefore, it is urgent to establish a people-oriented financial theory system to guide.