盈余及时性作为上市公司财务报告的关键特征之一，是公司治理中经理和利益相关者之间订立和履行契约的重要参考。
As one of the key characteristics financial reporting of listed companies, earnings timeliness plays an important role in contracting between company management and stakeholders.
探讨企业治理结构中权利主体安排的合理性，确立人力资本所有者与物质资本所有者相结合的复合财务主体，即利益相关者财务。
Through discussing the rationality of corporate governance, it advances stakeholder's finance that is constituted of human capital owners and substance capital owners.
因此，按利益相关者理论来建立财务披露监管机制是改造公司治理结构的关键。
Thus, the monitoring mechanism of financial disclosure based on the stakeholder theory is the key to transformation of the corporate governance structure.
从最初直接为所有者服务的财务审计到为管理者服务的经营审计、管理审计向为利益相关者服务的治理审计转变。
It continually changing from the financial audit services for owner to the operating audit for manager to the corporate governance audit for stakeholders.
财务治理的目标是协调财务治理主体之间的财务利益关系，使其达到全体利益相关者价值最大化。
Financial governance between the main objective is to coordinate the financial governance of the financial interest to maximize the value to all stakeholders.
财务治理的目标是协调财务治理主体之间的财务利益关系，使其达到全体利益相关者价值最大化。
Financial governance between the main objective is to coordinate the financial governance of the financial interest to maximize the value to all stakeholders.
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