现代企业财务管理总目标探析

Probe into the General Objective for Financial Control of Modern Enterprises

随着社会主义市场经济和会计国际化进程的进一步发展,建立和完善现代企业制度已成为企业改革的方向,传统的财务管理已远不能适应现代企业管理的需要。企业要想在激烈的市场竞争中得以生存和发展,就必须适应现代企业制度的要求,进一步加强企业财务管理。而其首要问题是必须树立现代企业财务管理的总目标。最终确立现代企业财务管理总目标为:企业持续发展能力最大化。

With the further development of socialist market economy and internationalized accounting, modern enterprises have taken establishment and improvement of modern enterprise system as their reform orientation, so traditional financial management could not meet modern needs for enterprise management. For survival and progress in the fierce competitions, enterprises must adapt the requirements of modern system and enhance their management through finance, while the key is to form a general objective of modern enterprises in financial control, i.e. maximizing the abilities of enterprise sustainable development.