论文-基于Z油田的全面预算管理研究详解.doc

新经济条件下财务管理目标的定位 ——建立财务管理目标多元化体系 作 者 学 院 会计学 专 业 年 级 学 号 指导教师 答辩日期 成 绩 摘 要 本文个人的看法，本文共包括以下个部分： 关键词： ABSTRACT With the development of the new economy, objectives of financial management must change accordingly. In practical activities of enterprises, enterprise financial management objectives in a number of play a decisive role. At the same time, how to determine contents of enterprises financial management target, is also a basic theoretical problems of enterprises financial management. Therefore, studies of this issue are of great significance. This article provides a brief analysis of the features of the new economy and its influence. Based on the analysis of current classic financial management objectives on the basis of the theory, I propose?to?put?forward?a?personal view?on?Chinas?financial management objectives. It focuses its analyses on main financial management target and discusses the formation of the pluralistic system of financial management target in our enterprises. This thesis can be divided into four parts: Firstly, it gives an introduction of the?impact?the?financial?management objectives?of the new economy. Secondly, it gives the analysis of current classic financial management objectives on the basis of the theory. Thirdly, financial management target?should be diversified. Last, Analysis of advantages of diversification of financial management target. This article uses the academic summarization of research methods. This innovation is part of the traditional concepts and indicators of amendments. It elaborated objective system constitute specifically and makes up for the original maximum point defects. Key words: financial management target; new economy; pluralistic system 目 录 一、新经济条件对财务管理目标的影响 1 （一）新经济的内涵 1 （二）新经济对财务管理活动的影响 3 （三）在新经济条件下财务管理目标的特点 4 二、对现代企业财务管理目标主要理论分析 5 （一）企业价值最大化 6 （二）企业利润最大化 7 （三）股东财富最大化 7 三、现代企业财务管理目标应多元化 8 （一）根本目标——资本保值增值 8 （二）直接目标——企业利润最大化 9 （三）长远目标——企业价值最大化 10 （四）宏观目标——社会