论资本质量与财务目标

On Capital Quality and Financial Objective

从传统财务目标的缺陷在于忽视资本质量的分析入手 ,论述了资本质量是资本的内在规定性 ,是资本社会属性的总和与资本经济属性的质量方面 ;将资本质量引入财务目标是由资本的本质和财务的本质、资本质量与资本数量之间的关系、时代特征和国家财务所决定的 ,资本质量最优化与资本数量最大化是财务目标的必然选择 ;提出了资本质量考核指标体系。

Proceeding from the statement that the major flaw in traditional financial objective lies in its negligence of financial quality, the present paper argues that capital quality is the qualitative aspect of capital's economic nature, the sum total of capital's social nature and an inherent financial prescription, that the introduction of capital quality into financial objective is entailed by the nature of capital and finance, the relations between capital quality and quantity, the characteristics of the current age and the nation's financial policy and that the optimization of capital quality and the maximization of capital quantity is the natural choice of financial objective. A capital quality evaluation index system is also proposed before the paper comes to its conclusion.