企业财务目标实现的障碍与保障机制研究

The Obstacles to Achieve Corporate Financial Goals and Security Mechanism

学术界对企业财务目标的讨论,主要集中在财务目标的概念与内涵上,很少有文献关注企业财务目标实现的障碍与保障机制。本文从公司治理、管理熵、代理问题等角度,重点分析企业财务目标实现的主要障碍,并提出相应保障机制实现企业财务目标。

Academic discussion on the corporate financial goals,focused on the concept and meaning of the financial goals, very little literature concerned about the obstacles to achieve corporate financial goals and security mechanism, the article from the perspective of corporate governance, management, entropy, and agency problems, focusing on analysis of enterprise financial goals to achieve a major obstacle to achieving corporate financial goals and the corresponding protection mechanisms.