试论现代企业财务管理目标的特征

On the Characteristics of Modern Enterprise's Financial Management Target

科学的现代企业财务管理目标具有合客观性、前瞻性、可计量性、多维性、时期性、阶序性、可控性、可操作性等基本特征。利润最大化因不具有多维性而不能成为现代企业的财务管理目标 ;股东财富最大化因不具有阶序性与可控性而不能成为现代企业的财务管理目标 ;企业价值最大化因尚不具有可操作性而无法成为现代企业财务管理的现实目标。现代企业财务管理目标应该是财务状况目标、财务成果目标与积累目标三者的综合。

Scientific target of modern enterprise financial management has the essential characteristics of objectivity, anticipatablity, measurability, multi-dimensionality, periodicity, hierarchicality, controlability, operatability, etc. Profit maximization can't be the target of modern enterprise financial management without no multi-dimensionality; 'shareholder wealth maximization' can't be the target of modern enterprise financial management without hierarchicality and controllability; 'enterprise's value maximization' can't be the target of modern enterprise financial management for lack of operatability. The target of modern enterprise financial management should colligate the target of financial situations, the target of finance profit and the target of accumulation.