现代企业制度下的财务管理目标及影响因素

Financial Management Goals and Affecting Facts under the Modern Enterprise System

利润最大化、资本利润率最大化和企业价值最大化这些企业财务管理目标是随着社会发展和企业制度变革而形成的，企业价值最大化目标更符合社会主义初级阶段我国国情。如何确定合理的企业财务管理目标，在理论和实践上都具有重要的意义。

These financial profits, the capital profit rate management goals of the and the enterprise value, enterprises,including the maximization of the gradually form with the social development and the reformation of the enterprise system.Among them, the goal of the enterprise value maximization tallies with our national conditions on the primary stage of socialism all the more.Furthermore, how to determine the enterprise goal of the reasonable financial management is very important in both theories and practices.