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公司本质上是利益相关者缔结的一项契约,而公司目标是利益相关者目标的整合。财务目标是一个企业生存和发展的重要目标之一,是公司治理目标的重要内容。应建立与其目标相一致的治理模式并确立与其相适应的财务管理目标。
The company is essentially a contract concluded by the stakeholders and the company’s goal is the integration of the stakeholder’s goals. Financial goals is one of the important goals of an enterprise’s survival and development, which is an important part of corporate governance objectives. Establish a governance model that is consistent with its objectives and establish the financial management objectives that are appropriate to it.