浅论我国企业财务管理目标

A tentative discussion of the target of financial management in Chinese enterprises

确立正确的财务管理目标对企业长远的经营和发展有着重要作用。产值最大化和利润最大化作为企业财务管理目标 ,曾经实行过 ,但由于都存在很多弊病 ,如今已不再用 ,而代之以股东财富最大化和企业价值最大化。但股东财富最大化目标 ,由于着眼于股东利益而损害了相关者的利益 ,也不能很好地履行企业的社会责任 ,故不能被社会所接受 ,而企业价值最大化目标则能较好地解决这些问题 ,因而被社会所认可 ,所以 。

Establishing a right target of financial management in an enterprise plays an important role in its long term management and development. Owing to their defects, such targets as the maximization of production value and profit have been out of date. Instead many enterprises hold the targets of maximizing the wealth of shareholders and the value of enterprises in the world now. Aiming at the interest of shareholders but jeopardizing the interest of relative parties, the target of maximizing the wealth of shareholders can not fulfil the enterprise's social duties and cannot be accepted by the society while the target of the maximizing the value of enterprises can solve these problems fairly well and can be accepted. In this way, the target of financial management in Chinese enterprises should be positioned at the maximizing of the value of enterprises.