对我国企业财务管理目标的探讨

The Discussion of the Target of the Our Country Enterprise Finance Management

财务管理是企业管理的一部分,是有关资金的获得和有效使用的管理工作。财务管理的目标,取决于企业的总目标。在我国,企业财务管理的目标应该是企业价值最大化,即企业所有者权益最大、企业劳动者权益最大和企业所负社会责任最大的最佳组合。在选择企业财务管理目标时,不应仅仅局限于某一个利益集团,而应综合考虑到与企业相关的各个方面的利益。

Finance management part of enterprise management work, is concerning with how to get money and use the funds efficiently. The target of the finance management is decided by the general aim of the enterprise. In the our country, the target of the finance management should be maximization of the enterprise value, then the enterprise proprietor rights is biggest , the business enterprise workers right are biggest, along with the best combination in the social duty that business enterprise take. While choosing business enterprise finance management target, shouldn' t limit at a certain interest group only, but should synthesize in consideration of the related benefits of business enterprise.