财务管理专业英语第二章.pptVIP

Introduction to Financial Management (2) 财务管理概述 (2) 061140415 马梓力 目录 The article translation 文章翻译 Introduction 导言 Professional vocabulary 专业词汇 Related knowledge 相关知识 Introduction 导言 本段内容主要说明了财务管理的目标，说明了利益相关者理论和价值或财富最大化以及相关的内容和方法。 The article translation 文章翻译 2.3 Objectives of Financial Management 2.3 财务管理目标 So far we have seen that financial managers are primarily concerned with long-term investment 到目前为止，我们看到财务管理主要涉及公司长期的投资 and financing decisions as with as with working capital management decisions within a firm. To make 和财务决策， 同样涉及营运资本管理。 effective decisions, the financial manager needs a clear objective or goal to serve as a standard for 财务经理需要一个明确的目标作为 evaluating performance and deciding between alternative courses of actions. Without such a criterion, 绩效评估和可替代业务选择的标准。 如果缺乏这样的标准， the financial manger would be unable to keep score —that is, to measure better from worse. 财务经理就不能衡量业务的好坏。 The article translation 文章翻译 　　　What should be the fundamental purpose of a business firm, specifically a corporations? More 企业，特别是公司的根本目的是什么？ 企业，特别是公司的根本目的是什么？ directly, what should be the goal of financial management? The number of potential goals is extensive.A 更直接一点是财务管理的目标是什么？ 潜在目标的数量规模很大。 few possibilities include maximizing revenues, profits,earnings per share,returns, market share, or social 一些可能的目标包括：收入、利润、每股收益、收益、市场占有率 good; minimizing costs; maintaining steady earnings growth; avoiding financial distress and bankruptcy; 和社会公益的最大化； 成本最低； 保持稳定的盈利增长； 避免财务危机和破产； and surviving. Each of these possibilities has serious defects as a corporate goal. For example, profit 继续存在。 这些可能的