对西藏新国企选择财务管理目标的辩证思考

Dialectical Views on Financial Management Objectives of New State-owned Enterprises in Tibet

由利润最大化的种种缺陷所引发的财务管理目标的讨论以及由此出现的诸多观点,一方面确实是极大丰富和发展了财务管理理论,另一方面则由于观点的长期不统一也使理论界和实务界陷入了诸多的困惑当中,特别是相关利益者利益最大化观点的提出,对以利润最大化为核心的各种观点形成了极大的挑战。但相关利益者利益最大化面临的操作上的困境以及现实企业生存发展对盈利的需求,都要求我们必须换个角度去重新审视相关利益者利益最大化的含义,特别是对处于特殊环境下的西藏新型国有企业,如何正确看待和选择财务管理目标,这种审视就更具有现实意义。

Discussions on shortcomings of profit maximization and the resulting emergence of a number of perspectives caused by the financial management objectives have indeed greatly enriched the theories of financial management. But on the other hand the long-term disagreement of the viewpoints have also caused confusion among the theorists and practitioners,for example,the ideas of particular stakeholders about profit maximization have posed threats to a variety of perspectives formed around the core of profit maximization. However,the operational difficulties faced by the stakeholders to maximize profit as well as the demand of profit for the survival and development of enterprises all require us to re-examine the meanings of profit maximization of stakeholders. This new angel of examination is of great practical significance to Tibet new state-owned enterprises and will influence them on how to correctly view and select the financial management objectives.