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 ,阐述了人力资本经营者财务的五大特点、四个职能和五个方面的内容 ,并分析了人力资本财务的分层结构 ,试图为人力资本经营者财务构建一个理论框架According to the development of the separation between ownership and control, and the characteristics of human capital, the writer puts forward the theory of human capital operator's financial at first, and sets forth its five characteristics, and its content of five aspects. After that the writer analyses the management levels of the finance of human capital. In this paper ,the author tries to set up the theory frame for the human capital operator's finance
