会计论文对现代企业财务管理目标的研究论文.doc

会计论文-对现代企业财务管理目标的研究-论文 Abstract Since the modern enterprise reform and opening up, has experienced the formation and initial development stage, in the national economy and play an increasingly important role. Modern enterprise financial management objectives theory can be divided into the following points : maximization of profits, to maximize shareholder wealth. maximize the value of enterprises, enterprises maximize the capacity for sustainable development. Each enterprise financial management goal theory has a corresponding business theory, the theoretical support, therefore, How to understand the Enterprise this basic concept, as understanding of financial management objectives. Based on this, this paper first on the Enterprise started a lot of thinking and questioning, and thus recalled enterprises with the development of the theory of history. Based on this, first of all, the impact of enterprise financial management objectives of factors analysis; Secondly, on the enterprise financial management objectives; Finally, the enterprise financial management objectives theoretical analysis, summarization, and based on the research, the authors of enterprise financial management goals should pay attention to the problem. Key words：enterprise， financial ，management， goal 对现代企业财务管理目标的研究 摘??? 要 现代企业自改革开放以来，已经历了形成和初步发展阶段，并在国民经济中扮演着日益重要的角色。现代企业财务管理目标理论可分为以下几种观点：企业利润最大化，股东财富最大化，企业价值最大化，企业可持续发展能力最大化。每一种企业财务管理目标理论都有相应的企业理论的理论支持，因此，如何理解“企业”这个基本的概念，成为认识企业财务管理目标的关键。基于此，本文首先对“企业”展开了一番思考和追问，并由此回顾起企业理论的发展历程。在此基础上，首先，对影响企业财务管理目标的因素进行分析；其次，介绍了实现企业财务管理目标的措施；最后，通过对企业财务管理目标理论的分析、总结，立足于企业研究，提出了作者关于企业财务管理目标应注意的问题。 关键词：企业，财务，管理，目标目??? 录 专题部分? 对现代企业财务管理目标的研究 一、现代企业财务管理目标的背景分析 （一）当代政府的职能............................................................................1 （二）当代企业发展的目标.......................................................................2 二、企业理论概述 （一）古典企业理论.................................................................................2 （二）企业契约理论…………………………………………………….3 （三）企业治理理论…………