一、人本财务的概念和本质“人本财务”即以人为本的财务,包含人本财务管理和人本财务学。前者是管理实践的范畴,后者属于一门新兴的学科领域。本文侧重于从企业人本财务管理方面展开研究,将“人本财务管理”等同于“以人为本的财务管理”。人本财务管理是指以人为中心、为根本的财务管理,即企业在以人为本财务战略目标指导下开展财务活动、处理财务关系。 First, the concept and nature of human financial “human financial ” that is people-oriented finance, including human financial management and human financial. The former is a category of management practice, the latter belongs to a new field of discipline. This article focuses on the research from the aspect of financial management of enterprises and equates “financial management” with “people-oriented financial management.” Human financial management refers to people-centered, as the fundamental financial management, that is, enterprises in the people-oriented financial strategy under the guidance of the objectives of financial activities to deal with financial relations.