浅析财务管理目标的多重性

Analysis on the Multiplicity of Financial Management Target

针对历史上曾有的利润最大化、企业价值最大化这两种观点的优点及缺陷,提出了现在以美国为代表的相关利益最大化的财务管理目标,从而阐明了财务管理目标的多重性及辨证性。

In the light of the merits and demerits of the two opinions of the m aximization of the benefit and the maximization of enterprise value that used to exist in the history, this paper puts forward the financial management target o f the maximization of related interest represented by United States of America a t present, and therefore expounds the multiplicity and discrimination of the fin ancial management target.