一、西方国家企业财务管理目标的演变企业理财活动是伴随着商品经济的发展而形成并逐步发展起来的。早在19世纪以前, 西方资本主义国家就将企业财务管理作为一项相对独立的管理活动;经过100多年的发展, 其企业财务管理的理论、方法逐步走向成熟。在此过程中,企业财务管理目标大体上经历了 I. Evolution of Financial Management Objectives of Western Countries Corporate financial management activities are formed and gradually developed along with the development of commodity economy. As early as the 19th century, western capitalist countries took corporate financial management as a relatively independent management activity; after more than 100 years of development, the theory and methods of its corporate financial management gradually matured. In this process, corporate financial management goals have generally gone through