企业财务管理目标的理性选择（Rational choice of enterprise financial management objective）.docVIP

企业财务管理目标的理性选择（Rational choice of enterprise financial management objective） Rational choice of enterprise financial management objective Abstract: enterprise financial management goal (also called enterprise financial management target) is a basis of financial management This theoretical question is also a standard to evaluate whether financial management activities are reasonable and effective. At present, Chinas enterprise management There are many objectives of wealth, including profit maximization, shareholder wealth maximization, or enterprise value maximization Most influential and representative. The author believes that maximizing the added value of enterprises is the most scientific financial management Reasonable goal. Key words: financial management target; enterprise economic value added maximization Financial management is the management of activities, decision-making, planning and control of the whole process of enterprise capital movement. his In essence, it is a comprehensive management of the whole process of production and operation of enterprises in the form of value. Financial management as The core of enterprise management, whose objectives must be consistent with the objectives of the enterprise. Profit maximization is the same as the enterprise It is also the goal of financial management. But the profit maximization target has been exposed in the long practice The lack of funds, time value, risk value and input and output can lead to Enterprise financial decision with short-term behavior. As a result, people began looking for other targets instead of profits Maximization. With the vigorous development of the securities industry, enterprise value maximization or enterprise wealth maximization Gradually become the focus of discussion. Enterprise value is the sum of the value of enterprise bond and the value of stock. tree The main reason for maximizing corporate value is that it overcomes the emergence of profit maximization with time and Risk d