银行财务管理目标模式研究

A Research on Financial Management Goal of Commercial Bank

随着金融市场的逐步对外开放,我国商业银行的管理活动也必须走与国际接轨之路。本文分析了目前流行的主要的财务管理目标,即利润最大化、股东财富最大化、企业价值最大化及相关利益者最大化,研究了其优缺点。在此基础上,提出了我国商业银行财务管理的目标应是相关利益者最大化。

With the financial market opening to the outside world step by step, the finance managing activities of commercial banks must also put into international course. This paper analyzes the present financial management goal, such as Profit Maximization,Stockholder Wealth Maximization, Corporation Value Maximization and Related Interest Group Maximization. Then the paper researches their advantages and disadvantages and puts forward the proper goal of the commercial bank.