论企业财务管理的目标

On the Aim of Business Financial Management

企业财务管理目标是建立科学的财务管理理论和方法体系的基础，它具有稳定性、多元性和层次性等特点。目前理论界持有“产值最大化”、“利润最大化”、“财富最大化”等观点。本文揭示了各种目标模式的缺陷，提出了“财务状况最优化”是财务管理目标最佳选择的新观点，从理论和实践两方面论证了这一目标选择的正确性和可行性。

The aim of business financial management is a basis for establishing both scientific financial management theory and practice(method system).At present.there are various viewpoints such as output value maximization,profit maximization and wealth maximization.The drawbacks of all kinds of aim models are revealed and a new viewpoitit is put forward that optimum financial situation is the best choise for him.the correctness and feasibility of selecting the object are proved theoretically and practically.The main way to realize the aim is given eventually.