现代财务管理目标选择的系统思辩

Systematic Thinking on the Choice of Modern Goals of Finanicial Management

以崭新的角度分析了理论界流行的几种主要目标学说 ;从财务管理的职能、理财环境的变化、理财目标的可操作性等方面系统阐述了企业理财目标的选择依据 ,认为企业价值最大化将成为我国财务管理的主导目标 ,因为它更符合我国社会经济的未来发展方向。

The paper analyzes several common theories about financial goals. It explains the standards of choosing financial goals from these aspects:the role of financial management, change of financial environment and operation of financial goals. It is held that the maximization of company value become the leading goal of our financial management, which conforms to the future development of Chinese social economy.