企业人本资本结构特征的实证研究被引量：10

An Empirical Research on the Characteristics of Corporate Capital Structure

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摘要在人类社会从工业经济时代向知识经济时代转变的过程中,人类对地球自然资源的过度掠夺与消耗造成了目前严重的世界性环境问题,社会责任被迫嵌入到企业中。同时,人力资本地位不断提高,企业已转向"以顾客为上帝"的顾客价值导向型经营理念。社会现实促使经济性契约企业向经济性和社会性契约企业转变,这种转变也促使狭义人本资本结构向广义人本资本结构转变。通过数理公式推导出广义人本资本结构才是企业真正的资本结构,并实证检验了企业人本资本结构特征的存在性。 As the human society transformed from industrial economy to knowledge-based economy,the human＇s over-exploitation and consumption of natural resources of the earth caused the current serious global environmental problems.Therefore,social responsibility was forced to embed into the corporate.At the same time,the status of human capital increased and companies turned to the customer-value-oriented philosophy——customer is God.Social reality promotes the change from economic contract corporate to economic and social contract corporate.This change also contributes to the change from ＂capital hiring labor＂ of narrow humanism capital structure to the ＂capital equaling to labor＂ of general structure.In this paper,the author concludes that the ratio between material capital and human capital is the real corporate capital structure by using a mathematical deduction and analyzes and verifies the existence of this corporate capital structure based on empirical research.

作者丁胜红吴应宇周红霞

机构地区东南大学经管学院安徽财经大学会计学院湖南大学工商管理学院

出处《山西财经大学学报》 CSSCI 北大核心 2011年第12期88-99,共12页 Journal of Shanxi University of Finance and Economics

基金国家社科基金项目(08BJY012),国家社科基金项目(11CGLO47) 教育部人文社会科学青年基金项目(10YJC-630044) 安徽省优秀青年人才资金重点项目(2010SQRW051ZD) 安徽财经大学青年科研项目(ACKYQ1021)

关键词物力资本人力资本组织资本关系资本 material capital human capital organizational capital relational capital

分类号 F270 [经济管理—企业管理]

作者简介丁胜红（1977-），男，安徽六安人，安徽财经大学会计学院教师，东南大学经管学院博士研究生，研究方向是人本资本治理、人本资本会计理论与方法、人本资本财务理论、人本资本审计理论；吴应字（1959-），男，福建福州人，东南大学经管学院教授，博士生导师，研究方向是企业集团可持续发展、财务战略管理、企业经济分析；周红霞（1980-），女，山东济南人，安徽财经大学会计学院教师，湖南大学工商管理学院博士研究生，研究方向是审计理论与方法、人本资本会计理论与方法。

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