利益相关者价值最大化的企业财务目标顾及了所有与企业相关的群体的利益,所以得到了越来越多的支持,有关方面的研究也日益深入。但以往对利益相关者价值的研究仅仅停留在定性分析上,对于其具体操作、评价,特别是和企业日常经营紧密相关的财务报告的联系仍为空白。本文认为利益相关者价值与资产负债表有着内在的紧密的联系,这为利益相关者价值最大化的定量分析的操作可行性奠下了坚实的基础。 The corporate financial goals of maximizing stakeholder value have taken into account the interests of all business-related groups. Therefore, more and more support has been given to this issue, and research on this issue has been deepening. But in the past, the research on the value of the stakeholders only stayed on the qualitative analysis. The connection between the specific operation and evaluation, especially the financial reports closely related to the day-to-day operations of the enterprise, remained blank. This paper argues that the value of stakeholders has an inherent and close relationship with the balance sheet, which lays a solid foundation for the operational feasibility of the quantitative analysis of maximizing the value of stakeholders.