我国企业财务管理目标的现实选择.docx

我国企业财务管理目标的现实选择 摘要 现代企业是具有 “产权清晰、权责明确、政企分开和管理” 基本特征的单位， 是适应社会化大生产和市场经济要求的经济组织， 是社会主义市场经济的微观基础。现代企业优势功能的发挥应该依赖于现代企业管理的中心———财务管理功 能的发挥，财务管理功能的有效发挥则必须以确立科学合理的财务管理目标作为 前提。财务管理目标是企业从事财务活动所要达到的目的， 是企业财务决策的准则、财务行为的依据、 理财绩效的考核标准。 它不仅规范着企业的运行方向和运行方式，决定企业的兴衰成败，而且也着整个国民经济的运行效果。 关键词 价值最大化；股东财富最大化；利益最大化 Abstract The modern enterprise has “ theproperty right to be clear, the power and responsibility is clear about, the separating government administration from enterprise management and the management ” the essenetaiatul fre unit, is adapts the socialized big production and the market economy request Economic organization, is the socialist market economy microscopic foundation. The modern enterprise superiority functions display should rely on the modern business management center - - - financial control function display, the financial control function effective display must establish the science reasonable financial control goal to take the premise. The financial control goal is the enterprise is engaged in the goal which the financial operation must achieve, is the business finance decision-making criterion, the financial behavior basis, the managing finances achievements assessment criteria. It is being not only standard enterprises movement direction and the movement way, the decision enterprises prosperity and decline successor failure, moreover also entire national economy movement effect. Correct exposition business finance management goal, since relates the correct understanding financial control phenomenon, establishes the science the financial control system infos very important theory question; At the same time, is also one relates the managing finances efficiency and the effect practical question. It is the result which enterprise managing finances hope that is also the enterprise strengthens the management, raises the business economic benefit the fountainhead establishment reasonablefinancial control goal, regardless of being theoretically or prac