本文在对现有理论观点及其研究逻辑予以回顾的基础上,提出公司财务治理目标理论研究的新范式:企业理论是财务治理目标研究的理论渊源,财务治理本质理论以及财务管理目标理论,是财务治理目标研究的直接依据;然后论证了财务治理的目标是优化公司财务治理机制以实现代理成本的最小化,并将实现该目标的条件予以正式化;最后提出了在该目标模式下公司财务治理机制选择与优化的基本逻辑。 On the basis of reviewing existing theories and research logics, this paper puts forward a new paradigm for the study of corporate financial governance objectives: corporate theory is the theoretical origin of financial governance objectives, the essence of financial governance and the theory of financial management. Then it is proved that the goal of financial governance is to optimize the corporate financial governance mechanism so as to minimize the agency costs and to formalize the conditions for achieving this goal. Finally, the author proposes that the corporate finance The Basic Logic of Choice and Optimization of Governance Mechanism.