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人力资本经营的财务分析
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[内容摘要]根据两权分离的变异和人力资本的质态特征，笔者在本文中首次提出了人力资本经营者财务论，接着阐述了人力资本经营者财务的五大特点：保值增值基础的动态性、运作方式的特殊性、财务目标的变异性、财务对象和主体的差异性、收益分配方式的事前性，四大职能：组合人力资本、管理人力资本、激励与约束人力资本、营运人力资本，和五个方面的内容：确定人力资本结构、筹资、投资、激励与约束设计、收益分配，并分析了人力资本财务论的分层结构。
[Abstract] According to the development of two rights separation and the characteristic of human capital，the author firstputs forward the theory of human capital on operators＇financial situation，and sets forth its five characteristics，which arethe dynamic characteristic of maintaining and improving capital，the specialty of operating style，the variance of financialobject， the different of financial object and subject，the advancement of income distribution，its four functions which arecombination，management，promoting ＆ limitation and operation，and its content of five aspects，which are assuring thestructure of the human capital，financial，investment，promoting ＆ limitation and income distribution.Then the author analyzes the layer structure of the theory.
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