摘要
西方财务管理的目标经历了由利润最大化到股东财富最大化，再演变为股票市价最高化的过程。本文将西方财务管理理论与我国财务管理实践紧密结合，提出了我国股份公司财务管理的目标是每期现金股利最大化的观点，并阐述了实现上述财务目标的任务。
The goals of western financial management pass through a periodfrom profit maximization to stockholder wealth malximization which develop and change to be stock market price maximization. In this paper,author merge the theory of western financial management with the practiceof financial management in our country, point out that the goal of sharecoporation financiaI management in our country is cash diyidend maximization per share per period, expound tlie tasks to realize the goal.
关键词
股份制公司
财务管理
任务
Financial goal
profit
stock hdder wealth
stock parket price
cash dividend
