企业是盈利性组织,其出发点和归宿点就是获利,也就是说企业的财务管理目标就是使企业的价值或财富最大化,但财务管理目标究竟是使股东财富最大化还是企业价值最大化关键在于公司采用了什么样的治理结构。本文通过分析公司治理结构模式,提出建立适合我国国情的公司治理结构,以实现企业财务管理目标,从而增强经济活力、提高经济效益。 Enterprises are for-profit organizations, the starting point and the destination point is profit, that is, the goal of financial management is to maximize the value of the business or wealth, but the financial management goal is to maximize shareholder wealth or the key to maximizing business value The company has adopted what kind of governance structure. By analyzing the corporate governance structure model, this paper proposes to establish a corporate governance structure that is suitable for China’s national conditions in order to achieve the goal of corporate financial management so as to enhance economic vitality and enhance economic efficiency.