财务管理目标实务与理论背离的深层原因及其理性选择

The Further Reason and Present Situation Choice for the Deviation of thePractice and the Theory in the Objective of Financial Management

关于财务管理目标,来自实务界的反馈有悖于理论界的结论.探究其深层原因,一是在于研究中存在观念误区,而这种误区由来已久;二是在于忽视目标的应用特性,由理论诱因和实务诱因所致。财务管理目标的理性选择应打破观念误区,并体现其自身的特点。以此为基点,建立财务管理人员特有的考核指标体系,并明确企业目标、财务管理目标在业绩考核体系中的地位。

As to the objective of financial management, the feedbacks from practice are contraversial to the theorlcal conclusions,and in terms of the reasons inside,the author thinks that the first one results from the conceptual misunderstanding,which has existed for a long time,and the second one lies in the negligence for the applied charicteristics,the exact reasons of which rests with the theorical cause and the practical one. The rational choice for the objective of financial management should break through erroneous ideas and embody its peculiarities. Take it as the base,a special assessment system,which only associatied with financial memembers,should be built. And make clear the status of the goat of the corporate firm and the objective of financial management within the assessment system.