对现阶段我国企业财务管理目标的再认识（Recognition of the target of financial management in Chinese enterprises at the present stage）.docVIP

对现阶段我国企业财务管理目标的再认识（Recognition of the target of financial management in Chinese enterprises at the present stage） - * - [Abstract] from the actual situation of Chinas enterprises at the present stage of the various ideas, find out the goal of enterprise financial management present situation in our country for more feasible. Profit maximization; enterprise value maximization; profitability Financial management is a management activity of making, planning and controlling the whole process of enterprise capital movement. Its essence is to manage the whole process of production and operation of enterprises in the form of value. As the core of enterprise management, the goal of financial management is consistent with the goal of enterprise. First, maximize profits and maximize the value of enterprises Any financial management objective is a product of certain political and economic environment. With the change of environmental factors, the target of financial management will also change. Under the planned economy condition, although the goal of financial management has never been explicitly put forward, the financial management is carried out around the output value of the state, so it can be summed up as the maximization of output value. Since the reform and opening up, Chinas enterprises are more concerned about the profit, so the financial management target can be summed up as profit maximization. In order to maximize profits, enterprises should pay attention to economic accounting, strengthen management, improve technology and improve labor efficiency. These measures are undoubtedly conducive to the rational allocation of resources and conducive to the improvement of economic efficiency. However, with profit maximization as the goal of financial management has the following defects: one is to maximize profits at the end of the time to consider the profit and the time value of capital; two is the maximum profit to effectively consider the risks, may lead to financial