现代公司治理结构下企业财务目标浅论

The enterprise financial goals in the structure of modern corporation's administration

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。

In the structure of relevant levels benefits agent of modem 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.