| 1. | First , in the article , the author analyses the three backgrounds of human capital financial theory - human capital theory , existed financial management theory , the differentice of two rights ' disattachment , and puts forward three postulates of human capital finance theories , there are ratipnal financing principal postulate , continuing postulate , multilateral efficient market postulate . on the basis , the author puts forward human capital owners " financial theory and human capital operators " financial theory , making use of existed financial theories
在本文中，首先分析了人力资本财务论产生的三大背景：人力资本产生的理论基础、现有的财务学理论基础、两权分离环境的变化，提出了人力资本财务的三大假设：理性理财主体假设、持续经营假设、多维有效市场假设，在此基础上，借鉴现有的财务理论基础，提出了人力资本所有者财务论和人力资本经营者财务论。 |
