摘要
运用共生理论分析企业这一共生体中人力资本与物质资本的共生模式 ,以及二者在价值创造中的不同作用及地位的转变 ,探讨财务治理结构中权利主体安排的合理性 ,确立人力资本所有者与物质资本所有者相结合的复合财务主体 。
It analyses the symbiosis model of the right body in enterprise based on symbiosis theory. It illustrates the different function of human capital and substance capital in the process of creating value. Through discussing the rationality of finance governance, it advances stakeholder's finance governance that is constituted of human capital owners and substance capital owners.
出处
《山西高等学校社会科学学报》
2002年第2期43-45,共3页
Social Sciences Journal of Universities in Shanxi