摘要
财务管理是对企业资本进行管理,基本目的是实现企业价值最大化;知识经济时代,用于创造企业价值的资源不仅限于传统的财务资源,而是所谓的"泛财务资源"。与此相应,企业财务管理在内容上也就不应局限于传统的财务资金,而需要关注组织资本与人力资本等资本要素。
Financial management is used for the business capital management. Its basic aim is to maximize the value of the enterprise. Under the knowledge-based economy, the resources creating enterprise value are not limited to traditional financial resources, but the so-called ＂pan-financial resources＂. Accordingly, the content of enterprises＇ financial management should not be limited to traditional financial capital. Organizations need to focus on organizational capital and human capital as well.
出处
《财经理论与实践》
CSSCI
北大核心
2009年第1期51-55,共5页
The Theory and Practice of Finance and Economics
关键词
财务管理创新
人力资本
组织资本
Financial Management Innovation
Human Capital
Organizational Capital
