试谈财务管理目标的新选择—经济增加值率最大化

Studg of The New Choise of Enterprises Financial Management Objective

企业财务管理目标(又称企业理财目标),是财务管理的一个基本理论问题,也是评价企业理财活动是否合理有效的标准。目前,我国企业理财的目标有多种,其中利润最大化、股东财富最大化或企业价值最大化等目标最具有影响力和代表性。我认为企业经济增加值最大化是最为科学的财务管理目标。论文从理论与实践相结合的原则出发,对我国企业财务管理目标的选择作一些有益的探索。

The financial management objective is a basic theory issue of financial management ,it is an essence criterion in evaluating the reasonableness of enterprises'economy activity. At present there are some viewpoints about the financial management objective.The three most respresentative and forcemost viewpoints are the maxim of profit,the maxim of shareholder 's interest,the maxim of the enterprises ' value .I think maximization of enter- prises economic value added rate is the most scientific objective. starting from the principle of theory contacting fact ,I explore the new choice of financial management objective in China.