我国企业财务管理目标的探讨

An Exploration on the Goal of Financial Affairs Management of the Enterprise of Our Country

明确财务管理目标是做好财务管理工作的前提 ,当前我国关于财务管理目标理论有几种主要观点 ,在对其评析的基础上 ,提出净资产收益率是现阶段我国财务管理目标的较好选择。

Making clear and definite the goal of financial affairs management is the prerequisite for making a good job of financial affairs management work.At present,there are a few main point of views concerning the theory of the goal of financial affairs managemont of our country.On the base of appraisal and analysis,the author put forward the income rate of net assets is the comparative good choice of the goal of financial affairs management at present stage of our country.