论文部分内容阅读
知识经济条件下人力资源在企业发展中所起的作用日益显著,因此应该从新的角度来审视企业的财务管理理念。本文根据企业理论的研究成果,对企业的本质进行了深入分析,认为企业在本质上是一个价值创造和分配系统,企业经营应该以创值能力最大化为目标,最大限度地创造价值并且在各利益主体之间和谐地分配所创造的价值。企业创造的增值额是产出价值和投入价值的差额,一般表现为工资、利息、税金、利润及折旧,其中职工获取工资,债权人获取利息,国家获取税金,股东获取利润,折旧是债权人和股东投入企业本金的补偿。在价值创造理论中,增值率是评价企业价值创造能力的指标,增值率越大,企业的价值创造能力就越高;增值额剩余是评价方案优劣的指标,增值额剩余大于0是方案可行的必要条件,增值额越大,方案就越优。决定企业价值创造能力的主要因素包括企业拥有的技术资源、资金资源、人力资源和管理资源。
Under the conditions of knowledge-based economy, human resources play an increasingly significant role in the development of enterprises. Therefore, we should examine the concept of financial management of enterprises from a new perspective. Based on the research results of enterprise theory, this paper makes an in-depth analysis of the essence of the enterprise and thinks that the enterprise is essentially a system of value creation and distribution. The enterprise management should aim at maximizing the ability of creating value and maximize the value. The interests created by the harmonious distribution of the value created. The added value created by an enterprise is the difference between the output value and the input value. Generally, it is expressed as wages, interest, taxes, profits and depreciation, in which workers receive wages, creditors obtain interest, the state gains taxes, and shareholders get profits. Depreciation is creditors and shareholders Investment in the principal compensation. In the theory of value creation, the value-added rate is an index to evaluate the value creation ability of the enterprise. The higher the value-added rate, the higher the value creation ability of the enterprise. The remaining value-added is an indicator to evaluate the merits of the program. The necessary conditions, the greater the value added, the better the program. The main factors that determine the value creation ability of an enterprise include the technical resources, financial resources, human resources and management resources owned by the enterprise.