论企业财务管理目标及其确立

On the Goal of Financial Management in Enterprises

本文着重论述企业财务管理目标的历史演变、层次 ,以及财务管理目标的确立等理论问题。财务管理目标的确立 ,取决于国家的宏观经济管理体制和企业微观管理体制 ,并且对企业的财务管理活动产生直接的影响。

The paper mainly states the history of the development of the goals of financial management in enterprises, and the theory on establishing that. The establishment is due to national macro managing system and micro managing system in enterprises, and affects directly on financial managing activities in enterprises.