摘要
财务管理目标是企业整个财务管理工作的基础和归宿。企业由于所面临的财务管理环境存在着差异,因而其财务管理的目标也并非是完全一致。所以,企业只有从自身的实际需要和客观条件出发,确定合理的财务管理目标。本文从现有的几种观点出发,探讨我国企业财务管理目标的合理选择。
Objective of financial management is the basic and end-result of corporational financial management Enterprise is confronted with fnancial management circumstance in which to exist difference. So it isn't fully consistent to objective of financial management. As a result, Enterprise must go into action from real need in itself and objective conditi on to determine reasonalble objective of financial management. It is reasonal objective of financial management to adapt for our country's enterprises that the paper puts forth from a few existing standpoint.
出处
《哈尔滨商业大学学报(社会科学版)》
2005年第1期67-69,共3页
Journal of Harbin University of Commerce:Social Science Edition