财务管理的目标研究本科大学本科论文.doc

财务管理的目标研究 摘要 财务管理的目标是企业理财活动所希望实现的结果，是评价企业理财活动是否合理的基本标准。因为财务管理目标直接反映着管理环境的变化，并根据环境的变化做适当调整，它是财务管理理论体系中的基本要素和行为导向，是财务管理实践中进行财务决策的出发点和归宿。财务管理目标制约着财务运行的基本特征和发展方向，是财务运行的一种驱动力。不同的财务管理目标，会产生不同的财务管理运行机制，科学地设置财务管理目标，对优化理财行为，实现财务管理的良性循环，具有重要意义。 由于经济环境等多方面的原因，财务管理目标也依据不同的时代、不同的社会现实环境有所不同。一些主要的财务目标有：利润最大化、股东财富最大化、企业价值最大化、利益相关者价值最大化、EVA最大化等。 本文通过对这些财务目标的对比，以及我国现实的经济环境的分析，对企业财务管理中存在问题的相关阐述，从而得出企业在确定自身财务管理目标时应结合自身的实际情况，慎重选择。 关键词：财务管理；目标；最大化；最优化；研究 论文类型：应用型 The Research of the Financial Management Goal Abstract The objective of financial management activities of enterprises want to achieve financial results and for evaluating the reasonableness of the investment activities of enterprises of basic standards. Because of financial management objectives directly reflect changes in the management of the environment, and in accordance with changes in the environment make the appropriate adjustments, it is the financial management system of the basic elements of theory and behavior-oriented, the practice of financial management for financial decision-making point of departure and destination. Financial Management restricts the basic operating characteristics and financial development, financial operations is a driving force. Different financial management objectives, will have different financial management mechanism, the scientific set of financial management objectives, to optimize the financial behavior, financial management to achieve a virtuous cycle of great significance. For the economic environment and many other reasons, financial management objectives are based on different times, different social reality is different. Some of the main financial goals are: to maximize profits, maximize shareholder wealth, enterprise value maximization, stakeholder value maximization, EVA maximization. Based on the comparison of these financial goals, and the economic environment of real analysis, financial management described in the related problems, to arrive at their own corporate