企业财务管理目标探讨

Discussing on Target of Financial-affairs Management of Enterprises

企业合理的财务管理目标决定着企业的生存与发展 ,从影响企业财务管理目标的四个利益集团出发(企业所有者、企业债权人、政府、企业职工 ) ,通过比较股东财富最大化与企业价值最大化 。

The existence and development of enterprises depend on reasonable management of enterprises financial affairs.This paper,beginning from four benefited groups(enterprise owners,enterprise creditors,government and enterprise workers) which influence management target of enterprises finance and through comparing maximum of shareholders wealth with maximum of enterprises values,shows that only the maximum of enterprises value is the best management target of enterprises financial affairs.