一、企业财务政策概述企业是利益相关者基于各自不同的风险偏好与预期收益而达成的关于资产选择的合约。企业财务政策的经济含义可以概括为:在一定财务状态下,为了满足不同的风险偏好与实现不同的预期收益,利益相关者对资本配置的原则、范围、方式、方法达成的合约。具体地说,财务政策包括筹资政策,投资政策,股利分配政策和营运资金政策。 I. Overview of Corporate Financial Policies An enterprise is a contract on the selection of assets based on different risk preferences and expected returns of stakeholders. The economic meaning of an enterprise's financial policy can be summarized as: under certain financial conditions, in order to meet different risk preferences and achieve different expected returns, stakeholders reach contracts for the principles, scope, methods, and methods of capital allocation. Specifically, financial policies include funding policies, investment policies, dividend distribution policies, and working capital policies.