有关公司理财目标的研究,以往是新古典产权学派,主张企业的剩余索取权和剩余控制权由出资者单方面享有,则出现了与之相对应的有代表性的理财目标为利润最大化、股东财富最大化和企业价值最大化。而利益相关者学派,主张企业所有权应当由利益相关者分享,与之相对应的主要是利益相关者利益最大化。企业是一个多元利益的组合体,这就决定了公司理财目标应该是一个多元化协调、多层次结合的有机体系。 Research on the company’s financial management goals, the past is the neoclassical school of property rights, claiming that the residual claim and residual control of the company by the unilaterally funded by investors, there have been corresponding to the representative of the financial goals to maximize profits, Maximize shareholder wealth and maximize corporate value. The stakeholder school, advocating enterprise ownership should be shared by stakeholders, and the corresponding is mainly the interests of stakeholders to maximize. Enterprise is a combination of multiple benefits, which determines the company’s financial management should be a diversified and coordinated multi-level organic system.