企业契约论对于当代的金融和公司法是十分重要的。它把企业视为其各种成员间的契约的组合。正是在这一基础上，金融理论和公司法认为股东的利益就是企业的目标，并建立了管理的委托责任，以服务于股东的利益。这种企业的契约论或者说是契约组合理论是强有力的说明和解释的工具 Corporate contract theory is very important to contemporary finance and company law. It treats businesses as a combination of contracts among its various members. It is on this basis that financial theory and company law consider that the interests of the shareholders are the goals of the enterprise and the entrusted responsibilities of management are established to serve the interests of the shareholders. This kind of firm contract or contractual combination theory is a powerful tool to explain and explain