财务契约就是企业各财务要素投入者在投资之初所达成的,能够对投资各方在投资期间产生硬性约束力的,有助于划分缔约各方权利与义务,保障契约耦合体财务资源完整性和财务策略连贯性的书面合同或契约。从企业角度看,财务契约就是根据企业经 The financial contract is reached at the beginning of the investment by all the financial elements of the enterprise, which can exert a rigid binding force on the investors during the investment period, which helps to divide the rights and obligations of the contracting parties and ensure the financial resource integrity of the contractual joint body And a written contract or contract that is consistent with financial strategy. From a business perspective, the financial contract is based on the business