旧经济时代企业的所有权属于股权资本所有者即全体股东。企业财务管理的目标是股东财富最大化,员工的劳动通过领取工资的形式得到补偿。在新经济时代的企业,讲究以人为本的原则,企业财务管理的目标理应不能把员工的利益排斥在外。企业必须依赖于员工的富有创新性的劳动,才能获 Ownership of the enterprise in the old economy belongs to the shareholders of the equity capital. The goal of corporate financial management is to maximize the wealth of shareholders and to compensate employees for their work through the receipt of wages. In the era of new economy, pay attention to the principle of people-oriented, the goal of corporate finance management should not exclude the interests of employees outside. Businesses must rely on their innovative workforce to get