对企业财务目标的认识很大程度上取决于企业理论的突破和发展。在主流企业理论下,企业目标被定义为“股东利益最大化”。而利益相关者理论对人力资本的重视契合了知识经济时代“人”的地位提高的趋势,对公司利益相关者的关注也符合可持续性发展的经营理念,弥补了“股东利益至上 The understanding of the financial goals of the enterprise depends largely on the breakthrough and development of the theory of the firm. Under the mainstream business theory, the corporate goal is defined as “maximizing shareholder interests.” The stakeholder theory attaches great importance to human capital in the era of knowledge-based economy, the status of “people” to improve the concern of the company’s stakeholders is also consistent with the concept of sustainable development of business philosophy, make up for the "interests of shareholders first