财务管理目标与企业财务核心能力

Finance Management Target and Firms' Finance Core Competence

传统财务管理一直存在单一目标与多元目标之争 ,其主要观点可以概括为盈利能力最大化目标和财务能力协调化目标。事实上 ,盈利能力只是财务能力的一部分 ,而财务能力也只是企业能力的一部分。盈利能力最大化不能反映财务能力的最大化 ,财务能力的协调化也难以保证企业能力的最大化。本文在对传统财务管理目标进行评述的基础上 ,引入企业财务核心能力 。

Traditional finance management has been in the issue of single target and diversified target.In short its main views are profit competence target to the maximum and finance competence coordination target.In fact profit competence is only a part of finance competence while finance competence is only a part of firms competence.Profit competence to the maximum doesnt show finance competence to the maximum,finance competence coordination cannot guarantee firms' competence to the maximum.This paper discusses traditional finance management target,then it introduces firms' finance core competence.The writer holds the view that firms' sustainable profit growth competence is the perfect target of firms' finance management.