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权衡相关利益者利益的股东财富最大化——从企业财务目标看沃尔玛的成功

The Maximize Shareholders Wealth of the Person Who Weighs Relevant Interests Interests——See success of Wal-Mart from the financial goal
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摘要 从某种意义上说,财务目标在企业目标中具有重要地位,在企业目标体系中居于支配地位。所以本文试图从财务目标的视角对美国零售连锁业巨头沃尔玛的成功之道作一初步的探析,让我们对已有的曾经以为牢固的财务目标观念重新地思考和理解。 In a sense, the financial goal has important positions in enterprise' s goal, occupy the position of arranging in enterprise's goal system. So this text attempts to make a preliminary analysis to the way to success which U. S. A. retails giant' s Wal-Mart of the chain industry from the visual angle of the financial goal, let us to think and understand again to existing firm financial goal idea once.
作者 徐俏
机构地区 惠州商业学校
出处 《山西财政税务专科学校学报》 2006年第3期35-37,共3页 Journal of Shanxi Finance & Taxation College
关键词 财务目标 权衡相关利益者利益 股东财富最大化 financial goal Wal-Mart Person who weighs relevant interests interests The maximizes shareholder wealth
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