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现代企业财务管理包括企业投资决策、融资决策、资产管理决策和营造现代企业财务管理环境等内容。人力资本投资存在具有高收益性、高风险性和复杂性等特点。在财务视角下的企业人力资本投资需要关注经济环境、市场环境和企业内部等环境。现代企业无形资产投资体现企业的核心竞争力,企业自主组织科技创新活动,将成为企业财务管理的着眼点。
Modern enterprise financial management, including corporate investment decision-making, financing decisions, asset management decisions and create a modern enterprise financial management environment and so on. The existence of human capital investment has the characteristics of high profitability, high risk and complexity. In the financial perspective of human capital investment in enterprises need to focus on economic environment, market environment and internal environment. Investment in intangible assets of modern enterprises reflects the core competitiveness of enterprises, enterprises independently organize scientific and technological innovation activities, will become the focus of corporate financial management.