随着我国经济体制改革的不断深入,企业的产权结构发生了变化,出现了分散的多元化的投资者群体,企业也出现了所有权与经营权的两权分离。企业投资者不仅关注企业当前的经营成果,而且关注企业未来的发展前景;不仅关注企业当前实现的利润,而且关注企业未来的盈利能力和发展能力;不 With the continuous deepening of China’s economic restructuring, the structure of property rights of enterprises has undergone changes, and a diversified and diversified group of investors has emerged. Enterprises also have the separation of their ownership rights and management rights. Corporate investors not only concerned about the current business results of enterprises, but also concerned about the prospects for the future development of enterprises; not only concerned about the company’s current profits, but also concerned about the company’s future profitability and development capabilities; not