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财务目标是财务学研究的逻辑起点,决定着财务学的研究范围、内容和方法体系,财务学者分别从博弈论、产权理论、委托代理理论等各个角度展开了研究。目前,相关利益者利益最大化(均衡)理论被广为接受。但是,该理论存在理论缺陷和操作困难,因此亟待改进。笔者拟结合价值网理论对企业财务目标进行重塑,希望能给读者一些启迪。
The financial goal is the logical starting point of the study of finance, which determines the research scope, content and methodology of finance study. The financial scholars carry out research from various angles, such as game theory, property rights theory and principal-agent theory. At present, the interest maximization (equilibrium) theory of relevant stakeholders is widely accepted. However, this theory has theoretical flaws and operational difficulties, so it needs improvement. I intend to combine the value network theory of corporate financial goals to reshape, hoping to give readers some inspiration.