财务目标理论是财务管理理论的基础理论之一。长期以来,组织的财务管理目标究竟应该是什么,一直是国内外关注的财务学热点话题。本文通过对国内现有文献的探讨,总结财务目标理论成果,指出不足,为今后发展提出自己的一些见解。 Financial Aim Theory is one of the basic theories of financial management theory. For a long time, the organization’s goal of financial management should be what has been the focus of financial studies at home and abroad hot topic. Through the discussion of the existing literature in our country, this paper summarizes the theoretical results of financial goals, points out the shortcomings and puts forward some suggestions for the future development.