公司财务管理目标的本质:价值共生和价值共享

The Essence of Corporate Financial Management:Value Symbiosis and Sharing

公司的财务管理目标本质上是价值共生和价值共享,价值共生是由公司的价值基础属性所决定,而价值共享则是由公司的产权基础属性所决定。公司的价值共生和价值共享主体经历了一个由内而外的过程,政府、所有者、经营者、员工四个主体提供了四种要素,既实现了价值共生,又必须要分享共生价值。随着新技术的出现,公司的价值创造和实现向外由单一组织向跨界组织转化、向内由科层组织向平行组织转化,最终使得公司财务管理目标的价值共生和价值共享得以扩展和深化。

Essentially,a company's goal of financial management is value symbiosis and value sharing.Value symbiosis is determined by the company;s value nature,and value sharing is determined by the company's property・right nature.The value symbiosis and value sharing related subjects of the company have experienced a process from within.The government,owners,operators and employees provide four elements,which not only realize the value symbiosis,but also share the symbiotic value.With the emergence of new technologies,the value creation and realization of the company are transformed from a single organization to a cross,border organization and from a bureaucratic organization to a parallel organization.Finally,the value symbiosis and value sharing of the company's financial management objectives could be expanded and deepened.