企业财务目标的现实选择

Choice of Enterprise Financial Target

本文运用规范与实证相结合的研究的方法对利润最大化作为企业财务目标的衡量标准进行了.论述,利润最大化体现了财务目标与企业目标的一致性,易于被企业的经营管理者所理解与接受,表现出较强的实际可操作性。因此,企业财务目标的现实选择应为在综合考虑利润质量(现金与净利润的比率)的前提下,追求自有资金利润率的最大化。

This paper discussed measuring standards for maximum profit oriented enterprise financial target. Financial target and enterprise target can be harmonized in terms of maximum profit. That would be easily accepted by management and carried out in practice. Therefore the choice of enterprise financial target should focuse on chasing the minimum of capital return on the basis of profit quality.