股东财富最大化与企业价值最大化之比较研究

A Comparative Research the Share Holders' Profit Maximum and the Enterprise's Value Maximum

本文针对我国学术界目前争论的两种有代表性的企业理财目标观点即“股东财富最大化”和“企业价值最大化”进行比较 ,探讨我国公司理财目标的选择 ,并就研究企业理财目标需注重的问题提出了自己的看法。

This article makes a comparison of two arguable financing points of view , that is : 'the share holder's profit maximum' and 'the enterprise's value maximum' , and discusses our country's corporate financing objective choice and then comes up with some personal views on how to research the enterprise's financing objective.