论有中国特色企业财务管理目标的五大特征——兼评以利润、企业价值或效益、股东财富最大化为财务管理目标诸观点

Five Characters in Establishing the China-type Corporate Financial Management Objective

当前理论界对企业财务管理目标的研究存在误区。提出一个评价企业财务目标是否合理的标准颇为重要。市场经济条件下具有中国特色的企业财务管理目标应具备五个特征。

At present, there is a mistaken concept on the research of the enterprises' financial management objective in the theoretical field. So it is very important to brings forward a standard to evaluate the enterprises' financial objective. The China-type enterprises' financial management objective under the condition of market economy should have five characteristics.