会计硕士课程—企业理财理论研究 Lecture 公司财务目标理论.docxVIP

Center for Accounting Studies of Xiamen University 会计硕士课程—企业理财理论研究 Lecture 2 公司财务目标理论 主讲人：傅元略教授 Xiamen University 2007 FU - 1 Center for Accounting Studies of Xiamen University “If you don’t know where you are going, it does not matter how you get there” Aswath Damodaran In other word: if you don’t know the objective you pursue, it does not matter how you do what you want to do. Xiamen University 2007 FU - 2 Center for Accounting Studies of Xiamen University 案例引导 传统理财从“利润=收入-成本-费用”关系式可以相应确定公司经营层面营销销售收入,生产部门的成本和有关部门费用目标数。围绕收入、成本、费用目标的控制开展工作，可以实现AA公司的短期财务目标(利润目标). 但存在着一些问题: (1)公司长远发展后劲不足;(2)许多员工