从会计恒等式角度刍议公司财务管理目标

Discussion about financial management goal from the accounting identity

文章从复式簿记的理论依据——会计恒等式出发,结合会计在公司的治理结构中的定位,分析了传统财务观点的局限性,提出了新的财务管理目标应是法人财产保值增值,使利益相关者利益最大化。

This article begins with the accounting identity, a theory basis of multiplex bookkeeping, and the accounting align in company＇s govern construction. Then it analyses the limitation of traditional financial viewpoint, puts forward that the financial management goal should be the protection and increment of corporation possession, so as to maximize mutuality＇ s benefits.