财务目标理论研究现状述评

A Review about Theories of Financial Object

对于财务目标的表述,学术界历来众说纷纭,虽然学者们竭尽全力寻求最恰当的财务目标表述,但至今还没有在世界范围内形成共识,只能说在人类经济发展的不同阶段,不同背景,分别有一种或几种主流观点。文章在总结和评析现有主要财务目标理论观点和学术研究成果的基础上,对财务目标进行了深入探析,并提出了自己的看法与研究思路。

Views towards the certain expression about financial object vary from person to person in academic circles.There is not consensus in the worldwide,but we can say that there are one or several dominant theories during the development of human economy.The paper sums up,analyses and comments on the chief theories about financial object,on which base brings up the author＇s train of thought.