现阶段财务管理目标探究

On Current Goal of Financial Management

随着我国改革开放的逐步深入,市场经济越来越向更深层次发展,企业面临来自内部和外部环境的冲突也越来越激烈,财务管理目标也在不断地演进。"相关者利益最大化"财务管理目标理论逐渐被理论界、管理层所接受。但这一理论发展时间并不长,还有不完善之处。因此,现实中还存在不同意见并影响其对企业财务管理实践的指导价值。但只要在宣传、研究、治理结构完善、立法等方面采取切实可行的措施,此目标理论一定会被大家所接受并更好地指导财务管理的实践。

With the gradual deepening of reform and opening up, the market economy is developing to the deeper level, the en- terprises are facing serious conflict from the internal and external environment, and the goal of financial management is developing all the time. The goal theory of financial management, “ stakeholders to maximize the benefits” , is going to be accepted by theoretical circles and administration authorities. But the history of this theory is not long, and there are some imperfections. So, there are many different opinions which have an influence on the guiding value of corporations＇financial management practices. However, if we take practical measures to deal with propaganda, research, perfect governance structure, legislation and so on, this goal theory will be ac- cepted by everyone and can guide the practices of financial management.