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企业财务管理的目标,是指企业财务管理在一定环境和条件下所应达到的预期结果,它是企业整个财务管理工作的定向机制、出发点和归宿。不同的财务管理目标,会产生不同的财务管理运行机制,科学地设置财务管理目标,对优化理财行为,实现财务管理的良性循环具有重要的意义。一、企业财务管理目标的主要观点及评价(一)以“股东财富最大化”作为企业财务管理的目标
The goal of financial management of an enterprise is the expected result that should be achieved under certain circumstances and conditions of an enterprise’s financial management. It is the directional mechanism, starting point and end-result of the entire financial management of an enterprise. Different financial management objectives, will have different financial management and operational mechanism, set the financial management objectives scientifically, the optimization of financial behavior, to achieve a virtuous circle of financial management is of great significance. First, the main point of business financial management objectives and evaluation (A) to “maximize shareholder wealth ” as the goal of corporate financial management