企业财务目标内在性探讨

A Discussion on the Inherence of Enterprise Financial Target

企业财务目标在不同社会经济时期和企业的不同发展阶段而有所不同,但不论什么企业以及它在什么时期或阶段,都应围绕企业在生存发展中所创造的价值而存在;这种企业价值应是广泛和实在的,它既包括企业为了自我而创造的价值,也包括企业为履行一定社会责任所贡献的价值。因此企业价值最大化目标就应是企业一种基本而永恒的财务目标。

Some financial targets of enterprise are diverse according to the unlike development stages in the different social and financial periods ,but for any enterprise ,it should be based on created values and run during the development of the enterprises wheneven it is;this type of enterprise value should be extensive and practical,it covers not only the values that the enterprises themselves create but also the other values that the enterprises devote themselves in order to futfil some social duties. Therefore,the maximum target of enterprise should be a basic and en-ternal financial target