试论企业财务管理目标的现实选择

Shallow Argument in Target in Management in Finance

企业财务管理目标对整个企业管理活动具有根本性的影响。通过对财务管理目标的几种主要观点的比较，笔者认为企业价值最大化应作为财务管理的最优目标。

The business enterprise finance management target has the root influence to the whole activity of business enterprise. Comparison of a few main standpoints to manage the target of finance, the writer thinks that the business enterprise value maximization should be used as the superior target of finance manage.