实现企业财务管理目标的探索.docVIP

实现企业财务管理目标随着我国经济体制改革的不断深化，对企业财务管理体制的完善和发展提出了新的要求。财务管理是对企业资金运动全过程进行决策、计划和控制的管理活动。其实质是以价值形式对企业的生产经营全过程进行综合性的管理。财务管理作为企业管理的核心，其目标必须与企业的目标相一致。在不同的经济发展阶段，公司财务管理目标也不同，其中以利润最大化、股东财富最大化和企业价值最大化等目标最具代表性。财务管理目标既是财务管理理论结构中的基本要素和行为导向，也是财务管理实践中进行财务决策的出发点和归宿。科学设置财务管理目标，对优化理财行为，实现财务管理良性循环，具有重大意义。本人对国内学者在财务管理目标研究方面的成果进行了总结和归纳，通过分析财务管理目标的特征，受财务管理自身制约的目标模式的缺陷及其影响因素，指出实现这一目标的主要途径。The Study of Corporate Financial Managements Target Abstract With the constant deepening of Chinas economic reform, new requirements are proposed on enterprises financial management system improvement and development. Financial management are activities of decision-making, planning and control on the corporate funds. The essence of it is to manage the whole process of management in the form of value. The goal of financial management should be matched with the goal of the enterprise as the core of it. The target of financial management changes on the different stages of economic development. The most representative targets are the maximization of profit, the maximization of shareholders wealth and the maximization of enterprise value. Finance management target is not only the basic element and behavior guiding of theoretical structure of financial management, but also the starting point and end-result of financial decision in financial management practices. Scientifically setting the financial management objectives are of prime importance to the optimization of financial behavior and the virtuous circle of financial management. This thesis summarized the research achievement of finance management target made by domestic scholars and indicated the major route to achieve the goal by analyzing the characteristics of finance management target, the defects of target pattern which is restricted by financial management itself. Key words: finance management target; financial management features; influencing factors; optimization目录 1 绪论 1 1.1研究背景 1 1.2研究意义 1 2 财务管理目标综合概述 2 2.1财务管理目标的内涵 2 2.2财务管理目标的特征 2 2.3财务管理目标的作用 3