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本文认为,知识经济条件下,建立在“资本雇佣劳动”逻辑基础上的传统财务管理表现出明显的局限性和不适应性,而人力资本财务应运而生。以人力资本为对象的人力资本财务既有一般财务管理的共性,又具有不同于传统物质资本财务的特殊性。人力资本财务框架应以人力资本价值链和财务关系为主线构建。因为人力资本与其载体天然不可分离,人力资本财务与人力资源管理之间有着密切的内在联系,人力资本财务的有效运作需要人力资源管理部门的密切配合与协作。
This paper argues that under the conditions of knowledge economy, the traditional financial management based on the logic of “capital wage labor” shows obvious limitation and incompatibility, and human capital finance emerges as the times require. The human capital finance, which is targeted at human capital, has the common features of general financial management as well as the particularity of the finance that is different from the traditional material capital. The human capital financial framework should be based on the human capital value chain and financial relations as the main line of construction. Because human capital and its carrier are inseparable from nature, there is a close relationship between human capital finance and human resources management. The effective operation of human capital finance requires the close cooperation and coordination of human resources management departments.