论企业相关者利益最大化的财务管理目标

进入20世纪80年代以后,随着经济全球化的发展以及企业间竞争的日趋激烈,人们逐渐意识到公司应该为所有利益相关者的利益服务,而不应该仅仅是股东的利益服务,利益相关者可以根据其资产的多少和它们所承担的风险来获得企业对其利益的保护,这样利益相关者参与公司治理、分享公司利益也就理所应当。

On Corporate Stakeholder Wealth Maximization Goal of Financial Management

In nineteen eighties later,along with the development of economic globalization,competition among enterprises is becoming increasingly fierce,people gradually realized that the company should serve the interests of all stakeholders,not just serve the interests of the shareholders,stakeholders can get enterprises to protect the interests of the assets and the number of them the risks,so that stakeholders participate in corporate governance,share the interests of the company is granted.