利益相关者财富最大化是财务管理目标的首要选择

On the Destination of Financial Management

财务管理目标是由企业目标决定的 ,而企业目标又是由其公司治理结构决定的 ,财务管理作为公司治理结构框架中存在、运行的一个重要管理系统 ,应随公司治理逻辑的变化而发展。从公司治理结构当代发展的角度出发 ,提出我国财务管理目标的选择———利益相关者财富最大化。

The destination of financial management is decided by the enterprise objective while the later is determined by the management structure of enterprises. As an important management system within the frame of enterprise management structure, financial management should develop in harmony with the development of enterprise management. This essay put forward the choice of the destination of financial management--a wealth maximization of the relevant participators.