经济增加值最大化的财务管理目标

Economical Increase in Value Maximization Financial Control Goal

在中国加入WTO之后,由于WTO成员都采用市场经济体制,市场化程度普遍较高,法律体系也较完善,中国要融入其中,必然发生理财环境的变化,这一环境的改变要求对财务管理目标进行必要的调整。通过对经济增加值的内涵、特征和计算原理等方面的分析,并与利润最大化、企业价值最大化和股东财富最大化等传统财务管理目标的比较,从而发现以上传统财务管理目标均存在着某些方面的缺陷和不足。

After China join the WTO, the enterprise financial control facing comes from various aspects impact. Because the WTO members all use the market economy system, the marketability degree is generally high, the legal framework also consummates among, China must follows the situation, occurred has managed finances the environment change. This environment change request carries on the essential adjustment to the financial control goal. This article through to economical increase in value connotation, characteristic, aspect and computation principle analysis, and with profit maximization, enterprise value maximization, tradition financial control goal and shareholder wealth maximization comparison, thus above discovered the tradition financial control goal has certain aspects the flaw and the insufficiency.