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股份制公司的财务管理主体，可定义为对公司财务管理起决定性作用的参与者，也就是对公司财务管理行使决策权和主要执行权的参与者。财务管理主体按其财务组织形式划分为不同的管理层次，第一层次股东会（出资者），是公司财务管理的最高层；第二层次董事会（出资者、经营者）
The main body of financial management of a joint-stock company can be defined as a participant who plays a decisive role in the financial management of a company, that is, a participant exercising decision-making power and major executive power in the company's financial management. The main bodies of financial management are divided into different management levels according to their financial organizations. The first-level shareholders' meeting (contributor) is the highest level of the company's financial management. The second-level board of directors (contributors and managers)