| 现代公司治理结构下企业财务目标浅论 |
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| 引用本文： | 朱智鸿.现代公司治理结构下企业财务目标浅论[J].攀枝花学院学报,2006,23(3):22-24. |
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| 作者姓名： | 朱智鸿 |
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| 作者单位： | 陕西理工学院审计处,陕西,汉中,723001 |
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| 摘 要： | 现代公司的多层次相关利益主体治理结构,要求企业在制定财务管理目标时,要兼顾股东、债权人和经营者多方相关利益主体的经济利益,同时还要考虑最佳的社会贡献率。以现金流量最大化作为企业财务管理的目标,能够较好地体现相关利益主体的经济价值,引导企业整体协调地可持续发展。
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| 关 键 词： | 相关利益主体 财务管理目标 现金流量 |
The enterprise financial goals in the structure of modern corporation's administration |
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| Zhu Zhihong.The enterprise financial goals in the structure of modern corporation''''s administration[J].Journal of Panzhihua University,2006,23(3):22-24. |
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| Authors: | Zhu Zhihong |
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| Institution: | Dept. of Audit, Shaanxi University of Technology, Hanzhong 723001, Shaanxi, China |
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| Abstract: | In the structure of relevant levels benefits agent of modern corporation's administration, as working-out the enterprise financial goals, the administrator should consider the economic benefits of each sides,such as stockholder,creditor and proprietor .Simultaneously ,they should obtain the best social contributive efficiency . If we assume the cash flows maximum as the enterprise financial goals, it can express the financial values of relevant benefits agent, inducting the enterprise to integrity continual harmonious development . |
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| Keywords: | Relevant benefits agent financial administer goals cash flows |
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