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财务管理的一个基本问题就是财务管理目标的选择,财务目标选择合理与否,关系着财务管理工作质量的高低,也是评价企业理财活动科学性、有效性的基本标准。当前,学术界对于企业财务管理目标的主要观点包括以下几种,分别为企业利润最大化、股东财富最大化、企业价值最大化、持续发展能力最大化等,这也是当前关于企业财务管理目标最具影响力和代表性的主流观点。本文通过对几种观点的比较,分析了各观点的优劣,探讨了我国企业财务目标的现实选择。
One of the basic problems in financial management is the choice of financial management objectives. Whether the financial goals are reasonable or not depends on the quality of the financial management. It is also the basic standard for evaluating the scientific and effective financial management activities. At present, the academic viewpoints on the financial management of enterprises include the following main points: the maximization of corporate profits, the maximization of shareholders’ wealth, maximization of corporate value and the maximization of sustainable development capacity. This is also the current goal of corporate financial management Influential and representative mainstream view. This article analyzes the advantages and disadvantages of each viewpoint by comparing several views, and probes into the realistic choice of the financial goals of Chinese enterprises.