The Discussion Of Innovation In Financial Management Theoretical System Under Human Capital Angle Of View

"The scientific development concept's core is humanist".The 21st century person's status obtains further affirmation,and human's property right status can be established.In the era of knowledge economy,the enterprise creates the national wealth and would be in an impregnable position in the intense market competition, lying in the human.The enterprise is a special composition contract of the physical capital and human capital.In the reality we realize that the enterprise's value mainly depend two big essential factors which are physical capital and human capital.This article analyzes the flaw of tradition financial management theoretical system,and learns from the human capital management successful experience of US-Japan Enterprise,then obtains the construction human capital financial management theoretical system's necessity from the theory and the practice,finally obtains the system construction perfect financial management theoretical system from the human capital angle of view.This article takes domestic and foreign literature massively as the foundation, carrying on the brief review to the financial management theory development process and human capital's correlation theories.We may see the financial environment and the financial management theoretical system have been through repeatedly four transformations.Now entering the era of knowledge economy,we need carefully examine the extant financial management theoretical system.The third chapter carries on analysis to the tradition financial management theoretical system's flaw,and proposes that human capital integrating the financial management theoretical system's necessity theoretically.The fourth chapter profits from the US-Japan Enterprise human capital successful management pattern,and proposes that the human capital integrates the financial management theoretical system's practice necessity.The fifth chapter has constructed the financial management theoretical frame brand-new integrating the human capital,and proposes the property right theory's financial management goal.Finally the sixth chapter proposes the question and the research forecast.The innovation in this article mainly manifests as follows.Firstly,research angle of view innovates.From the human capital angle of view this article examines traditional financial management theoretical system.The angle of view is novel,and excavates the tradition financial management theoretical system's flaw from the deep level.It lays the foundation for the construction of financial management theoretical system.Secondly,the innovation financial management's content.After integrating the human capital essential factor,the financial management object evolves human capital and material capital coexisting value creation process,and simultaneously financial content evolves management in investing,financing, operating and income distributing of human capital and material capital.In the financing management,the limits separately carries from the financing channel and in the financing nature to human capital financing and material capital financing;In the capital operating management,capital infusion operation efficiency evaluation function;Introducing the post value fuzzy appraisal approach in the income distribution management,and so on.