现代企业理论越来越重视利益相关者的利益,企业存在的目的并非就是为了股东服务,在企业的周围还存在许多关乎企业生存的利益群体。正是由于各利益相关者的共同参与,构成了企业的利益制衡机制,才使得企业健康发展。特别是随着现代企业制度的建立和知识经济的来临,传统财务管理出现了许多不适应,财务管理目标不能再唯“股东利益最大化”为目标了,必须转向“利益相关者利益最大化”为目标。 Modern enterprise theory pays more and more attention to the interests of stakeholders. The purpose of existence of an enterprise is not to serve for shareholders. There are also many interest groups around the enterprise that concern the existence of an enterprise. It is precisely because the various stakeholders involved in the composition of the interests of the enterprise checks and balances, it makes the healthy development of enterprises. Especially with the establishment of modern enterprise system and the advent of knowledge-based economy, traditional financial management has appeared a lot of incommensurate, financial management objectives can no longer be the only “maximization of the interests of shareholders” as the goal, we must turn to “maximize the interests of stakeholders” As the goal.