企业目标:经济学与财务管理学的分歧与评析

Business Objective:Difference and Judgment Between Economics and Financial Management

利润最大化是经济学公认的企业目标,但财务管理学中不存在一个一致认同的目标,且大多都以企业价值最大化作为目标。相比于所有其他财务目标,利润最大化既是其他目标得以实现的前提条件,又是一个统帅性和决定性目标,因此企业财务管理也应以利润最大化为目标。

Maximum profit is a universally acknowledged objective in economics. But there isn＇t a consistent view in financial management, and most people take maximumbusiness value as its objective. In fact, the deficiency of maximum profit that isthought by the leading view can be overcomed, and the deficiency of maximum businessvalue is more obvious. Compared with all other financial objectives, maximum profltis the precondition of their＇ s realizing, as well as a commanding and determinatedobjective. For the above reasons, financial management should also take maximum profitas its objective.