企业财务管理目标的确立

On the Goal of Financial Management of Enterprises

企业财务管理历来谋求以经济效益最大化做为财务管理目标。经济效益最大化的具体体现有两种看法，其中用企业利润最大化会产生诸多弊端，而采用追求价值最大化有着更严密的科学性，能够克服利润最大化带来的不足。

The goal of financial management has been striving for the greatest economic benefits. which reflects two ideas. One is to emphasize the economic benefits, the other to seek for the economic benefits. The former has caused many abuses and the latter has the quality of being scientific which can overcome the deficiency of the former.