财务管理目标的回顾与探求

Review and exploration of the aim of finance management

对财务管理的目标进行了回顾与分析,挖掘当前各种观点之间的内在关系,并在此基础上采用文献综合、比较分析等方法,结合信息论、系统论、博弈论的观点对财务管理的目标进行了深层剖析,指出财务管理目标的实质就是追求帕累托最优。

This paper aims to review and analyse the aims of finance management just for finding the relationship between them. On the basis of the previous researches ,we study the problem using information theory, system theory, game theory with the methods of literature integration, comparative analysis etc. Finally, we arrive at the essence of the aim of finance management：to reach Pareto optimality.