可持续增长财务管理目标的探讨毕业设计论文.docVIP

可持续增长财务管理目标的探讨 姓　　名 　　号 专　　业 指导教师  摘　要 企业财务管理目标是企业财务管理的一个基本理论问题，是企业理财活动所希望实现的结果，同时又是评价企业理财活动是否合理的基本标准。不同的财务管理目标将产生不同的财务管理运行机制。因而，科学地确定财务管理目标对于完善企业财务管理理论和优化企业财务管理行为，实现财务管理系统的良性循环具有重大现实意义。企业作为以营利为目的的经济组织，其出发点和归宿都是营利。但其营利必须以企业的生存为前提，所以当代企业不仅要考虑盈利问题还要考虑资金供应问题。在社会大环境中生存企业还要注意与社会的和谐发展，注重环境问题，因此企业要有可持续发展观。作为管理的重要组成部分，财务管理应提出一个与企业整体目标相适应，而且有利于企业盈利的财务管理目标——可持续增长。本文在对传统财务管理目标评述的基础上引入了希金斯提出的可持续增长的财务管理目标，并对其理论基础和理论体系做了一定研究。可持续增长的财务管理目标，不仅与当代企业的发展方向相协调，而且克服了以往财务目标短期内追求财务目标最大化的缺点，增强了财务目标实现的可操作性。其研究具有重要意义。 关键词：可持续增长；财务管理；目标 Abstract Enterprises’ finance administration objective is a basic theory issue of enterprise’finance adminnistration. Moreover, it is a result expected to actualize enterprises’economy activity. It is an essence criterion in evaluating the reasonableness of enterprises’econmy activity. Different finance administration objective will produce varied finance administration moving mechanism. Thus, ensuring reasonable finance administeation objective is of great importance in consummating enterprises’finance administration system.As a profit-making economic organization, enterprise’s starting point and destination are profit-making. However, its profit-making’s precondition must be survival, so contemporary corporate should not only to consider the profits issue but also to consider the funding issues. To survive in the social environment ,enterprises must pay attention to the harmonious development of society and environmental issues, therefore enterprises should have sustainable development concept. As an important component of management ,the financial control should suggest a reasonable goal which adapts with the enterprise overall goal, and is advantageous to the enterprise’s profit ,that is sustainable growth.. Base on a certain amount of review of traditional financial management objectives, the paper introducts the sustainable growth of financial management objectives and does some reearchs about it. The sustainable growth of financial managemen