论企业财务管理理念与目标起点

Discussion on Enterprise Financial Management Principle and Spontaneous Objective

本文认为,无论利益相关者利益最大化,还是利益相关者利益均衡,都是属于公司治理问题。企业财务管理最优目标只能是企业价值最大化,进而价值创造就成为企业财务管理的核心理念。

Based on the theoretical study of stakeholders,both the maximum of stakeholders' interests and the balance of stakeholders' interests are questions belonging to the corporate governance dimensions.On the business level,the optimal enterprise financial management objective can be only the maximum of the enterprise value in current circumstances,thus creating value is to be the core principle of the enterprise financial management.