| 论财务目标与公司治理目标的关系 |
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| 引用本文： | 万平,刘新安.论财务目标与公司治理目标的关系[J].财务与金融,2008(6):59-63. |
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| 作者姓名： | 万平 刘新安 |
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| 作者单位： | 1. 湖南科技职业学院
2. 湖南省财政厅 |
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| 摘 要： | 通过目前较流行的“股东至上”治理模式和“共同治理”模式的比较，我们认为“共同治理”模式将逐渐替代“股东至上”模式。“共同治理”模式决定公司治理目标与财务目标——企业价值最大化。同时，企业的财务目标与公司治理目标在同一治理模式下存在一致性。
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| 关 键 词： | 共同治理 财务目标 公司治理目标 企业价值最大化 一致性 |
The Research of Relationship Between the Financial Goals and the Corporate Governance Objectives |
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| Wan ping,Liu xi-nan.The Research of Relationship Between the Financial Goals and the Corporate Governance Objectives[J].Accounting and Finance,2008(6):59-63. |
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| Authors: | Wan ping Liu xi-nan |
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| Institution: | Wan ping Liu xin-an (HuNan vocational college of science and technology, HuNan Province finance Bureau , 410000) |
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| Abstract: | By comparing the two popular ones, we believe, in the future, the model of ＂co-management＂will take the place of ＂shareholder first＂ model gradully. To maximize enterprise value is detemined by the ＂co-management＂model, which is the common objectives of the corporate governance and finicial activity . Furthermore,with the ＂co-management＂ model, the financial goals wiee be consistent with the of corporate governance objectives. |
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| Keywords: | co-management financial goals corporate governance objectives to maximize the value of the enterprise consistency |
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