浅析企业财务管理的目标

Analysis on the Goals of Financial Management of an Enterprise

财务管理目标(Goals of Financial Management)又称理财目标,它是财务管理尤其是财务决策所依据的最高准则,是企业财务工作的定向机制、出发点和归宿。文章对财务管理目标的几种主要观点进行了系统的综述和评价,通过分析比较,找出比较可行的、适合我国现状的企业财务管理目标,并对强化我国企业的财务管理提出了若干对策。

Goals of Financial Management is the highest principle that financial decision should be made on, it is also the directional mechanism, the starting point and the final aim of the financial work of enterprise. This article gives a systematic conclusion and comment on the main idea about the goals of financial management and finds comparatively feasible goals of financial management suitale for the present situation of the enterprises in our country, and made and put forward several strategies to strengthen the financial management.