| 公司治理与财务管理目标的选择 |
| |
| 引用本文： | 晋自力.公司治理与财务管理目标的选择[J].商业研究,2007(2):63-65. |
| |
| 作者姓名： | 晋自力 |
| |
| 作者单位： | 上海电力学院,经济管理系,上海,200090 |
| |
| 基金项目： | 上海市电力经济与管理本科教育高地资助项目 |
| |
| 摘 要： | 世界范围内的公司治理模式正趋于同化,朝着以股东利益为主导、以盈利为导向、重视利益相关者利益的模式发展。财务管理,作为公司治理结构框架中存在和运行的一个重要管理系统,应随着公司治理模式的变化而相应调整其目标和实现目标的手段。财务管理目标的选择应该是股东利益主导下的利益相关者财富最大化。
|
| 关 键 词： | 财务管理目标 公司治理模式 利益相关者 |
| 文章编号： | 1001-148X(2007)02-0063-03 |
| 收稿时间： | 05 22 2006 12:00AM |
| 修稿时间： | 2006年5月22日 |
Corporate Governance and Seleting the Objective of Financial Management |
| |
| JIN Zi-li.Corporate Governance and Seleting the Objective of Financial Management[J].Commercial Research,2007(2):63-65. |
| |
| Authors: | JIN Zi-li |
| |
| Institution: | Department of Economics and Management, Shanghai University of Electric Power, Shanghai,200090, China |
| |
| Abstract: | The modes of corporate goverrnance are tending to be the same. The interests of stockholders are regarded as leading point while taking profit as the guidance and emphasizing the gains of intenest - related parties. As a crucial management system in the structure of corporate governance, financial management should be adjusted in accordance with the mode of governance so as to reach the objective. Thus the objective of financial management need maxmize the profit of targeted stakeholders. |
| |
| Keywords: | the objective of financial management the mode of corporate governance interest -related parties |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
