渔业企业是营利性组织,其出发点和归宿是获利。渔业企业追求的财务目标是“企业价值最大化”,也就是“股东财富最大化”,影响其实现的因素有很多,但股东、经营者和债权人对财务目标的影响尤为重要。股东和债权人都为渔业企业提供了财务资源,但是他们都处在企业之外,只有经营者 Fishery enterprises are for-profit organizations whose starting point and destination are profits. The financial goals pursued by the fishery enterprises are “maximizing the value of the enterprise”, that is, “maximizing the wealth of shareholders”, and there are many factors that affect their realization. However, the impact of shareholders, managers and creditors on the financial targets is particularly important. Both shareholders and creditors provide financial resources for fisheries, but they are outside the business and only operators