试论现代企业财务管理目标

Study on the objective of financial administration of contemporary enterprise

财务管理目标是企业整个财务管理工作的基础和归宿.对于企业财务管理目标,目前理论界有许多看法,最具有代表性的主要有:利润最大化,资本利润率最大化,企业价值最大化等,但这些财务管理目标都不能从整体上全面考察企业财务管理.在我国市场经济环境下,财务管理目标必须综合考虑几个方面的因素.

The objective is the basis and destination throughout the whole financial administrative process. Though there are some arguments about th e objective in the field of finance, the most representative one is how the busi ness can maximize the profit, the capital interest and the value of enterprise. But present objectives can not wholly investigate the financial administration. So under the leading of the socialist market economy, we must integrate some as pects as follows when you make the objective.