| 产权理论与财务管理目标的选择 |
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| 引用本文： | 陈娅.产权理论与财务管理目标的选择[J].贵阳师范高等专科学校学报,2008,3(4):39-42. |
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| 作者姓名： | 陈娅 |
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| 作者单位： | 贵阳学院经管系,贵州贵阳550005 |
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| 摘 要： | 现代企业产权理论认为，企业是由各种生产要素（资源），包括人力资源的所有者经过博弈后达成的一系列契约的组合，是各种要素（资源）的联合体。股东、企业经营者、债权人、员工、政府及顾客之间存在着一种法律上的契约关系，在这种契约基础上组成了企业，这就要求企业不仅要考虑股东利益，也要考虑利益相关者的利益。利益相关者财富最大化完全符合当代社会财务管理目标的特征。企业在制定财务管理目标时，应该兼顾股东、债权人和经营者多方相关利益主体的经济利益，确立利益相关者财富最大化的财务管理目标，通过建立共同治理机制，实现股东利益、经营者利益、员工利益、国家利益、社会利益的最大化。
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| 关 键 词： | 产权 财务管理目标 利益相关者 共同治理 |
The Choice of Property Right Theory and Financial Management Target |
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| CHEN Ya.The Choice of Property Right Theory and Financial Management Target[J].Journal of GuiYang Teacher's College(Social Science),2008,3(4):39-42. |
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| Authors: | CHEN Ya |
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| Institution: | CHEN Ya ( Department of Economic Management, Guiyang University, Guiyang Guizhou 550005, China) |
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| Abstract: | According to the modem firm property right theory, firm consists of different production factors （ resource）, including the combination of a series of contracts arrived at through the game of the owners of human resources, and is the union of different factors. There exists a legally contractual relationship between shareholders, enterprise managers, creditors, staff, government and customers which comprise the enterprise. This requires that enterprise not only consider the interest of shareholders, but that of interest - related parties. The wealth maximization of interest - related parties completely conforms to the features of the financial management target in contemporary society. When enterprises estab- lish the financial management target they should give consideration to the economic interest of different interest - related parties such as shareholders, creditors and managers, determine the financial management target of wealth maximization of interest - related parties and realize the interest maximization of shareholders, managers, staff, state and society. |
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| Keywords: | property right financial management target interest - related parties co - governance |
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