| Enterprise＇s value and stakeholders＇ benefits： The financial objects which lead to the same goal |
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| 作者姓名： | WU Zhong-xin HE Zheng-qiang |
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| 作者单位： | School of Accounting, Hunan University, Changsha 410079, China |
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| 基金项目： | This paper is a phased achievement of Hunan Philosophy ＆ Social Science Project （No. 0608012B） and Science ＆ Technology Program Project （No. 2007FJ3054） from Hunan Provincial Department of Science ＆ Technology. |
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| 摘 要： | Taking stakeholders＇ benefits into consideration is decided by the essence of enterprise＇s value. In the knowledge-based economy age, the maximization of enterprise＇s value is the ideal financial object of stakeholders＇ cooperation gamble. Pursuing the maximization of enterprise＇s value is the same as pursuing the maximization of stakeholders＇ benefits under the balanced circumstance. The maximization of enterprise＇s value and the maximization of stakeholders＇ benefits are consistent. They comprehend financial object from two aspects of financial essence.
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| 关 键 词： | 赌金保管者 极大值 财政制度 经济状态 |
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