浅谈现代企业的财务管理目标

Discuss the Financial Management Objectives of Modern Enterprises Lightly

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、股东权益最大化或企业价值最大化等目标最具有影响力和代表性。笔者认为现代财务管理目标应是体现相关者利益的企业价值最大。

Enterprises＇ financial management objective is a basic theoretical question, and also a rational standard to evaluate enterprises＇ financial activities. At present , there are so many classifications of Enterprises＇ financial management objectivein our nation, such goals as the maximum of enterprise value , the maximum of stockholders＇ equity and the maximum of profitand so on have influence and representative most. The writer consider that the Financial Management Objectives should be show the maximum of enterprise valuerelated relevant one interests.