西方流行的财务目标是“股东财富最大化”。近年来,我国不少学者在此基础上,也提出了各种关于我国企业财务目标的理论。本文拟对十几种财务目标理论进行梳理分类,找出分歧点,进而略作探讨,希望有利于进一步研究我国企业财务目标。一、财务目标与企业目标的关系问题第一种观点认 The popular financial goal in the West is to “maximize shareholder wealth.” In recent years, many Chinese scholars have also put forward various theories on the financial goals of Chinese enterprises on this basis. This article intends to sort out a dozen of financial goals theory, identify the differences, and then make a brief discussion, hoping to further study the financial goals of China's enterprises. First, the relationship between financial goals and business goals The first point of view recognition