关于财务管理目标的理论思考

Theory Thought on Goal of Financial Management

理论界对财务管理目标表述主要有 :利润最大化 ;企业价值最大化 ;股东财富最大化 ;经济效益最大化。不同的财务管理目标 ,是与不同的企业组织形式和企业在不同的情况下的短期目标相适应的。对财务管理目标选择的影响要素有 :要立足于企业的长期持续经营 ,要注重偿债能力、营运能力和盈利能力 ;必须在追求最大整体利益的基础上注重结构的优化等。

From the view of theory society the financial management goals include optimum profit,enterprise best value,wealth of shareholders and the optimal economic efficiency.Varieties of financial management goals are equal to their own enterprises form and short term goals in certain conditions.The elements,which influences their select of financial management goal,are that we should base our business on the long term operation.Making best total benefits,the enterprises have to lay stress on the optimized composition of structure and the reality choise of financial management goals.