| 基于利益相关者理论的财务管理目标研究 |
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| 引用本文： | 蔡柏良.基于利益相关者理论的财务管理目标研究[J].盐城师范学院学报,2005,25(3):27-31. |
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| 作者姓名： | 蔡柏良 |
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| 作者单位： | 盐城师范学院经贸学院 江苏盐城224002 |
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| 摘 要： | 企业存在的目的并非仅仅是为了股东利益,在企业的周围存在着许多关乎企业生存和发展的利益群体,以股东财富最大化为代表的财务管理目标已不能适应现代企业发展的要求,以利益相关者理论为基础的相关者利益最大化成为企业财务管理目标是必然选择。
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| 关 键 词： | 利益相关者 财务管理 目标 |
| 文章编号： | 1003-6873(2005)03-0027-05 |
| 修稿时间： | 2005年3月1日 |
On the Fiscal Quota Management in the Light of Beneficiary-related Theory |
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| CAI Bo-liang.On the Fiscal Quota Management in the Light of Beneficiary-related Theory[J].Journal of Yancheng Teachers College(Humanities & Social Sciences Edition),2005,25(3):27-31. |
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| Authors: | CAI Bo-liang |
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| Abstract: | An enterprise does not survive and grow for the interest of its stockholders only. There exist many interest groups concerning the survival and growth of the enterprise. The fiscal quota management that seeks to maximize the interests of the stockholders cannot cope with the development of a modern enterprise. As a result, the interest-maximization of relevant beneficiaries is a natural alternative in the fiscal quota management. |
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| Keywords: | relevant-beneficiary fiscal management objective |
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