现代企业财务管理目标分析.docVIP

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。近几年来对企业财务管理目标的争论和研究一直没有间断过。笔者认为研究财务管理目标，要以理财环境为出发点，应按照优化企业财务状况的要求，确立企业财务管理总体目标，并根据财务管理的具体内容和管理要求设置若干财务管理的具体目标。理财目标的确立，既要符合企业理财活动的客观规律，体现宏观经济体制和经营方式的要求，又要考虑财务管理目标的实际现状，使其具有实用性和可靠性。财务管理的目标就是要通过财务上的合理经营，使企业总价值达到最大。这一目标考虑了利益相关者的合法权益，注重企业的可持续发展或长期稳定发展。因此，笔者认为企业财务管理目标的现实选择应为:企业价值最大化。关键词：财务管理目标；利润最大化；股东财富最大化；企业价值最大化ABSTRACT The objective of modern enterprises financial management analysis The objective of enterprises financial management is the basic theory problem of enterprises financial management. Moreover, It is the purpose and result that enterprises financial management activity wants to realize; at the same time, it is the basic standard to evaluate whether the activity of enterprises financial management is reasonable or not. Over the past several years, the debates and researches about the objective of the enterprises financial management have never ceased. The author thinks that the study of finance management objective should start with economy environment, and should be comply with the requirements of optimizing enterprises financial conditi******, and set up several concrete financial management objectives according to the concrete contents and management requirements of financial management. The establishment of economy activity not only corresponds to objective law of enterprises’ economy activity, reflect requirement of magnificent economy system and management pattern, but also c******iders the practical state of enterprises’ finance management, make it practical and maneuverable.The objective of financial management aims to make the value of the enterprise maximi- zation through rational financial operation. The objective c******iders the lawful right of the ben- efit related parts, and put more attenti****** to the sustainable development or the long time st- able development.Thus, the author thinks that the practical choice of the enterprises financial objectiveshould be the maxi