毕业论文利益的相关者合作模式下财务管理目标研究.docx

毕业设计（论文） （2011 届） 题 姓  目 名 专业班级 指导教师（职称） 完成日期  年  月  日 利益相关者合作模式下财务管理目标研究 ——以沃尔玛超市为例 摘要:在激烈的市场竞争条件下, 企业管理当局应把其理财目标指向顾客、员工 和社会等利益相关者, 充分考虑他们的利益要求, 企业才能在市场中立于不败之 地, 并得到持续发展,本文分析企业传统财务目标的发展问题及我国企业以相关 利益者最大化为财务目标的重要性，构建利益相关者合作模式下企业财务管理 目标，从外部利益相关者合作模式和内部利益相关者合作模式两个方面进行研 究，说明利益相关者合作是企业财务管理目标的最佳选择，并以沃尔玛超市为例， 通过沃尔玛超市与其利益相关者合作模式的实证研究，证明只有当企业的管理 者清楚认识到，企业内外部利益相关者最真实的需求以及影响其需求的因素，并 采取有利于满足内外部利益相关者需求的行动，才能使制定和选取合理恰当、积 极有效的财务管理目标，从而有助于实现企业战略的成功。 关键词：利益相关者合作模式；财务管理目标；沃尔玛超市 i Study on the Financial Management Goal Under the Mode of Stakeholder Cooperation ——to Wal-Mart for Example Abstract: On the fierce competitive market’s conditions, management of its financial goals should be to point to customers, employees and the community and other stakeholders and fully consider their interests and demands of enterprises. It can be in an invincible position in the market. With sustainable development, this thesis analyzes the traditional financial objectives of corporate development and Chinas enterprises to maximize stakeholders the importance of financial goals, building stakeholders mode of financial management objectives, from studying two aspects between the mode of external stakeholders and internal stakeholders model, so concludes that stakeholders of financial management objectives is the best choice. For example, the empirical study on Wal-Mart model to its stakeholders demonstrates that the internal and external stakeholders in the real demand and the factors affecting the demand and to take benefit of stakeholders to meet the needs of internal and external action only if firms managers clearly recognize. So we can make appropriate design and selecting appropriate, positive and effective financial management objectives, and thus contribute to the success of corporate strategy. Key words: Stakeholder cooperation; Financial management objectives; Wal-Mart ii 目  录 前 言 . .........................................................................1 一 、 企 业 传 统 财 务