基于科学发展观的企业财务管理目标

Enterprise Financial Management Goal Based on Scientific Development Conception

通过剖析科学发展观对财务管理目标的影响 ,指出在新的历史条件下——知识经济和可持续发展战略 ,企业财务管理目标中必须加入新的元素。在科学发展观的引导下 ,提出企业财务管理的新目标——基于权益资本、人力资本和社会资本之上的企业价值最大化。

Through analyzing the influence of development conception on financial management goal of companies, we think that, on the new times of sustainable development and knowledge economy, new factors must be added in the goal of enterprise financial management Guided by the scientific development conception, the new goal is to maximize company value based on owners' equity capital, human capital and society capital