公司治理结构是处理公司各种契约关系的一种制度。在现代市场经济条件下,公司这种多边契约关系要求公司治理主体之间应该是一种平等互利而又相对独立的关系。所以,公司应从多方利益关系的角度去定位公司的理财目标。通过分析,相对于其他的理财目标而言,以“经济利润最大化”作为我国公司理财目标比较适宜,它具有一定的理论性和现实意义。 Corporate governance structure is a system that deals with various contractual relations of the company. Under the conditions of modern market economy, the multilateral contractual relationship between companies requires that the main body of corporate governance should be an equal and mutually beneficial but relatively independent relationship. Therefore, the company should focus on the company’s financial management goals from the perspective of multi-stakeholder relationships. Through analysis, relative to other financial management goals, “economic profit maximization” as our corporate financial management goals is more appropriate, it has a certain theoretical and practical significance.