传统财务理论并没有将企业的顾客纳入研究范围,但顾客的行为是影响企业融资决策的重要因素。企业存在的目的是为了盈利,而盈利必须获得顾客的认可,满足顾客对企业承诺的预期,使顾客满意。在以商品交易完成为起点的企业对顾客的承诺期内,企 Traditional financial theory does not include enterprise customers into the research scope, but the behavior of customers is an important factor affecting the decision-making of enterprises. The purpose of existence of the business is to profit, and profit must be recognized by customers to meet customer expectations of business commitments, customer satisfaction. During the commitment period of business to the customer starting from the completion of the commodity transaction, the company