公司财务管理的新视野——组织资本与人力资本

来源 :中国乡镇企业会计 | 被引量 : 0次 | 上传用户:zqfr3
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对于企业而言,经济效益的最大化是始终不变的目标。为了实现这一目标,需要调动所有部门的工作积极性,共同致力于此。财务管理是企业管理中的重要环节,其管理效果直接关系到企业的运营状况。随着知识经济时代的到来,财务管理仅仅是管“钱”的模式已经不适应时代的发展,而是对于能够为企业创造价值的资源进行全面管理。为此,企业的财务管理需要将传统的资金管理与组织、人力等资本要素的管理融合起来,共同为企业创造经济效益,本文正是基于此展开了探讨。 For enterprises, the maximization of economic efficiency is the same goal. In order to achieve this goal, we need to mobilize the enthusiasm of all departments to work together. Financial management is an important part of business management, and its management effect is directly related to the operation of the company. With the advent of the era of knowledge-based economy, the mode of financial management that is merely “money” has become unsuitable for the development of the times. Instead, it is a comprehensive management of resources that can create value for the enterprise. Therefore, the financial management of enterprises needs to integrate the traditional capital management with the management of capital elements such as organization and manpower to jointly create economic benefits for enterprises. This article is based on this discussion.
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