论现代企业财务目标及其确定

On Financial Objectives and Its Determination in Modern Enterprise

企业财务目标是指企业理财活动所希望实现的结果或所要达到的目的。在对财务目标内涵探讨的基础上,分析了研究财务目标对构建财务理论体系和指导财务管理实务都具有重大的理论价值和实践指导意义,并就曾经在我国和西方发达国家有重大影响的一些财务目标进行了科学地评价,重点考察了现阶段确立企业财务目标应考虑的影响因素,设计出了现代企业财务总体目标和具体目标的层次结构模式,总体目标可分为企业价值最大化的经济目标和承担一定社会责任的社会目标,具体目标包括企业在筹资、投资和分配等具体财务活动中应达到的目标。

Financial objectives refer to the enterprise financial results or goals that should be attained through enterprise financial management activities. Based on the definition of financial objectives, this paper analyzed its significance both on setting up the system of financial theory and on guiding financial practice. At the same time, it scientifically appraised those financial objectives that have exerted great influences in China and Western developed countries. Moreover, it emphasized the determining factors, and designed layer structure mode of the general and specific objectives of modern enterprise. The general objectives can be divided into two: one as the economic goal — the value maximization of the enterprise,and the other, bearing certain social responsibility as the social goal. The specific objectives include indexes of raising money, investment and distribution.