王金玉论文终稿王金玉论文终稿.doc

哈尔滨商业大学德强商务学院 毕业论文（设计） 　毕业论文 高速公路建设项目 　　　　　　题　　目 成本控制问题研究 　　　　　　指导教师 　　　　　　学生姓名 张魏魏 年 月 日 瑞驰路桥公司利益相关者与其财务管理目标的关系分析 摘 要 研究以利益相关者理论、企业财务管理目标为理论基础，以路桥施工企业为研究背景，现代市场经济体制下路桥施工企业基于利益相关者利益均衡理论与合理选择财务管理目标尤为重要,不仅有力地促进企业长久地可持续发展，而且不再追求短期利益的增加。在利益相关者均衡理论下,公司是投资与被投资关系、雇佣关系、买卖关系等诸多关系的结合点，不把更多的权利和控制交给股东，而是将公司管理层从股东的压力中分离，将更多的权利交给其他的利益相关者，由利益相关者参与公司财务管理目标的决策，进而达到各方力量的制衡，公司财务管理目标的决策不仅仅是公司董事会、管理层和大股东的事，而且涉及到众多利益相关者的权益，利益相关者也应参与到它的决策中去，研究就此进行探讨。研究以瑞驰路桥为例，首先简要叙述企业利益相关者及财务管理目标的内涵，其次剖析了瑞驰路桥的利益相关者和财务管理目标，最后在上述基础上分析了企业利益相关者及其财务管理目标的关系。 关键词：路桥施工企业；利益相关者；财务管理目标 Analysis of the Relationship within Financial Management Goals and Enterprise Stakeholder in RuiChi Co. Abstract Stakeholder theory of financial management objectives for the theoretical basis of road and bridge construction companies for the research background, road and bridge construction companies in the modern market economic system based on the equilibrium theory of stakeholder interests and reasonable choice of financial management objectives is particularly important. Not only promoted the enterprise long-term sustainable development, but no longer pursuing the increase of short-term interests. In the equilibrium theory of the stakeholders, the company is of investment and investment relations, employment relations, buyer-seller relationship, the relationship between the point of integration, not more rights and control to the shareholders, but corporate management from shareholder pressure isolated, the more rights to the other stakeholders, stakeholder participation in decision-making of the companys financial management objectives, thus achieving the checks and balances of the various forces. Decision-making is not just the matter of Board of Directors, management and major shareholders of the companys financial management objectives, and related to the interests of many stakeholders, the stakeholders should be involved in its decision-makin