现代企业的典型特征是经营权和所有权的分离 ,股权人、债权人、消费者等都是与企业有关的利益主体。因此 ,企业必须协调各方面的利益 ,以达到股东财富最大化的目的 ,而股东财富最大化是通过企业的合理经营和最优财务决策实现的。现代企业制度的核心内容是强调了企业法人财产权 The typical feature of modern enterprises is the separation of management rights and ownership. Equity holders, creditors and consumers are all the main stakeholders. Therefore, enterprises must coordinate the interests of all parties in order to achieve the goal of maximizing shareholder wealth. The maximization of shareholder wealth is achieved through the rational management of enterprises and the optimal financial decisions. The core content of the modern enterprise system is to emphasize the corporate legal person’s property rights