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财务管理目标是财务管理理论体系的逻辑起点,它能够直接反映理财环境的变化,并根据环境的变化做适当调整,是财务管理理论结构中的基本要素和最高层次,并成为财务管理实践中进行财务决策的导向。本文从影响财务管理目标的因素出发,简要分析目前存在的有关财务管理目标的几种观点,重申在我国社会主义市场经济条件下。应以投资者财富最大化作为企业财务管理的目标,并兼顾企业的社会责任。
The goal of financial management is the logical starting point of the theoretical system of financial management. It can directly reflect the changes of the financial management environment and make appropriate adjustments according to the changes of the environment. It is the basic element and the highest level in the theoretical structure of financial management and has become the focus of financial management practice Financial decision-making guidance. Based on the factors that affect the goal of financial management, this article briefly analyzes several existing views on the goal of financial management and reiterates that under the condition of socialist market economy in our country. Investors should maximize the wealth as a corporate financial management goals, and take into account corporate social responsibility.