现代企业财务管理目标的抉择及其量化

Choosing and Quantizing Financial Management Objectives in Modern Company

对现代企业财务管理目标如何定位 ,目前理论界存在诸多不同观点。笔者认为 ,从宏观上着手 ,现代企业财务管理目标应根据现代企业财务管理活动的客观规律和我国目前的经济状况作出抉择 ;从微观上着手 ,可采用财务比率综合指数分析法 。

As to the orientation of financial management objectives in modern companies, there have been hot discussions among theorists for a long time.The authors hold that the financial management objectives in modern companies should be determined in the light of the objective laws of financial management in modern enterprises and the current economic situation in china.From the microscopic perspective,the financial ratio composite index analysis should be employed to quantize financial management objectives