论产权制度下财务管理目标的定位

Financial Management Objective under Property Right System

建立现代产权制度已经被正式提上日程,与其密不可分的会计学、审计学和财务管理学也需要我们的重新审视,以有利于现代产权制度的建立和我国社会主义经济的发展。本文从现代产权理论入手,指出财务管理目标是相关者利益最大化,并通过对企业价值最大化、股东财富最大化和相关者利益最大化三者关系的分析,得出财务管理目标在现代产权制度下具有一致性的结论。

Formulating modem property right system has been already put into agenda,accounting,auditing and financial management have to be redefined, too. This paper pointed out that financial management objedtive was value maximization and stakeholders＇ benefit maximization, shareholder wealth maximization. After analyzing among the three, the conclusion has been made that three kinds of objectives are consistent.