财务资本

财务资本、价值和要素资本结构研究

Research on the Structure of Financial Capital , Value and Element Capital

人力资本既具有财务资本的共性，又具有自身的特殊性。

Comparing with traditional financial capital , human capital has its own characteristics .

EVA在本质上属于单指标的财务资本管理系统。

EVA in itself belongs to the finance capital management system of single index .

智力资本；财务资本；民营企业；治理绩效；

Intellectual capital Financial capital Private enterprise Governance performance ;

产权安排对人力资本与财务资本配置影响研究

Study on distribution of human capital and finance capital based on arrangement of rights

对企业财务资本的重新审视与规定

The Review on Enterprise Financial Capital

如何有效地配置企业有限的财务资本是企业理财的重要问题。

How to effectively distribute enterprises limited financial capital is an important enterprise financial management issues .

投入企业的生产要素主要包含人力资本和财务资本。

The main essential factors in the enterprise include the human capital , and financial material capital .

现代企业的一个主要矛盾是处理财务资本和智力资本的关系问题。

The main conflict in the modern enterprises is to dispose the relationship between financial capital and intellectual capital .

人力资本的特性决定了其不同于财务资本的价值计量方法。

The characteristics of human capital determine the value measurement methods which are different from those of finance capital .

在高新技术领域智力资本的价值与作用已远远超越了传统意义上的财务资本。

The value of intellectual capital is far more essential than the financial capital in the field of new and high technology .

人力资本由于其区别于财务资本的特性，无法定量地参与到投资的剩余分配中。

Human capital can not quantify take part in the distribution of the remainder due to its characteristics different from the financial capital .

人力资本目标：我们强调人力资本不断增值的目标优先于财务资本增值的目标。

Manpower capital aim : We emphasize that the aim of continuous increment of manpower capital should precede that of the financial capital .

尽管市场原教旨主义源于错误的前提，但是它却符合财务资本所有者和管理者的利益。

Although market fundamentalism is based on false premises , it has served the interests of the owners and managers of financial capital very well .

视企业为财务资本与人力资本共同的投资组合是现代资本结构理论研究刻不容缓的任务。

It is the urgent task of the modem capital research to look at enterprises as the investment combination of financial capital and human recourse capital .

文章从财务资本的视角对国内外公司治理文献作一回顾和评述，以期为所有关注财务管理与公司治理关系的同仁提供一些新的视角和研究参考。

This paper surveys recent academic literatures on corporate governance from the view of financial capital , and gives remarks on it . relation . the relation (?)

用于奖励的股利，其资金来源应该是盈余转入，具体表现为以前若干年度经调整的税后净利润扣除财务资本必要报酬后的超额收益。

The awarded dividend should be the surplus , the excess earnings that mean previous years of adjusted net profit after taxes deducts necessary payment of accounting capital .

主要原因就是传统的会计方法是为核算财务资本而设置的，并不反映智力资本的真正价值。

The primary cause that creates this kind of phenomenon is the traditional accounting method , which establishes as the calculation finance capital , does not reflect the true value of intellectual capital .

接着从相关利益者行为出发，分析了会计信息背后存在的权利与义务不对等和利益冲突现象，认为会计信息质量不高是由于财务资本所有者在实际中处于弱势地位所致。

By analyzing the rights and duties of related investor and conflict of interests , find the reason of low accounting information quality is the information asymmetry between manger and proprietor of property .

结论是：第一，整体来看，家庭里的文化资本、人力资本、财务资本、社会资本、社经地位、职业声望，对子女的学业表现或是教育成就有显著的影响力。

The conclusions were : 1.In general , cultural capital , human capital , financial capital , social capital , SES , and occupational prestige influenced children 's academic performance significantly ; 2 .

本文在科斯定理的引导下，分析了分享制产权安排由于交易费用的作用对财务资本与人力资本在企业内部配置的影响。

Following the Coase Theorem , the authors analyse the effects of share rights upon the distribution of finance capital and human capital in the inside of enterprise due to the transaction fee .

人力资本在现代企业中的作用越来越重要，使得人力资本拥有者也象财务资本所有者那样有权利要求参与企业的剩余分配。

Human capital is playing a more and more important role in modern enterprises . Like capital owners , human capital has the right to take part in the distribution of enterprise surplus profit .

人力资源作为一种稀缺的要素，其所有者应该和财务资本的所有者股东、债权人一样成为企业的权益索取者，其权益体现为一种混合权益。

As a rare element , human resource accountants should become the rights-owners just like the part-owners and creditors who are the finance capital-owners , and the rights here are a kind of mixed rights .

再次，探讨企业中人力资本与财务资本相结合的理论框架，包括人力资本权益和财务资本权益的比较、人力资本与财务资本相结合的会计理论和方法体系；

Thirdly , discusses the theoretic framework of combining financial and human capital , including comparison between human capital equity and financial capital equity , and accounting theory and methodology to combine human and financial capitals ;

风险投资的治理结构成功地将财务资本、风险资本家和创业家的人力资本、技术创新和信息有效地整合起来，为风险投资增值潜力的实现提供了制度保障。

Corporate governance of venture capital has succeeded in combining the finance capital and the human resources of venture capitalist with great efficiency , which affords the system guarantee for the realization of venture capital 's value-added potential .

在长期的收益计量实践中，形成的传统资本保全观，主要有两种：财务资本保全观和实物资本保全观。

In the long term practice of measuring income , the traditional capital preserve intact outlook formed , mainly there are two kinds of it . Namely financial capital preserve intack outlook and object capital preserve intack outlook .

但是，目前关于技术资本的研究多停留于表面，远未达到其他要素资本如财务资本、实物资产资本和人力资本在财务管理中的研究高度，这一定程度上制约了企业技术资本经营的水平。

However , at present the research concerning technology capital remains in surface , coming short of the researches of other key element capitals , such as financial capital , real asset capital , and human capital in finance .

同方股份的资本运营注重技术资本与财务资本的结合，将资本市场的财务资金引向高校科研机构，促进科学成果的迅速转化和应用。

Tongfang Corporation , short for Tongfang , combines technology capital and financial capital in operation , and channels financial capital from capital market to university research institutions , to promote the rapid transformation and application of scientific results .

资本保全有财务资本保全与实物资本保全之分。本论文从比较法与法经济分析两个视角，对公司资本制度的基本原理、公司资本形成规则、公司资本维持规则进行了重思。

The capital maintenance means both financial capital and physical capital . This dissertation is addressed to rethink the fundamental principles of the capital system , the rules of capital raising and capital maintenance from comparative and economic analysis perspectives .

对创新性人力资本折股实质上是财务资本所有者的权益让渡，是对创新性人力资本超额收益能力的确认，同时也具有一定的风险；

In fact , converting the innovative human capital into shares is a kind of rights and interests demisability patterns , which is a kind of reorganization of the ability of excess income power and it is also have certain risk ;