论企业财务管理目标的选择

On the Selection of Enterprise Financial Management Objectives

制定财务管理目标是现代企业财务管理成功的前提,科学合理地选择、确定自身的财务管理目标有着非常重要的意义。本文从企业投入要素、经济环境因素来讨论影响企业财务管理目标的各种内外在因素,并对三种主要的财务管理目标的特征及优劣进行了对比分析,最后提出了企业应在综合考虑系统性、相关性、操作性、效率性等各方面的基础之上进行财务管理目标的选择。

Financial management objective is the requisite whether the modem enterprise financial management will be effective. Therefore it will be of great significance for an enterprise to scientifically select and make the financial management objective. By discussing the internal and external causes to influence enter- prise financial management objectives from the aspects of economic environment, and the element of enterprise operation, the paper makes a comparative analysis on the features and their advantages and disadvantages of the three major financial management objectives. This paper concludes that enterprises should integrate system, relevance, operation and efficiency into consideration before they select the. financial management objectives of their own.