从财务目标演变论公司治理结构

本文从财务管理目标及其演变的角度讨论公司治理结构。公司治理结构是现代企业制度的核心，有效率的公司治理结构本质在于利益相关者的平等参与。当前，在我国建立现代企业制度的过程中，必须根据环境变化调整财务管理目标，正确把握公司治理结构的内涵，实现公司治理结构的创新。

On Corporate Governance Structure from the Evolution of Financial Targets

The paper discusses the corporate governance structure from the perspective of the financial target and its evo-lution.The core of modern enterprise system is the corporate governance structure,the essence of which lies in the equal par-ticipation of the stakeholders.At present,in the establishment of the modern enterprise system in China,the financial manage-ment objectives should be adjusted to the changes in the environment and it is urgent to grasp the implication and realize the innovation of the corporate governance structure.