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现代财务管理目标作为企业经营目标体系中最根本、最具综合性的核心目标和终极目标,代表着企业未来获利能力和发展水平,决定着企业未来持续稳定协调发展的大方向。因此,正确确立财务管理目标是企业生存发展的使命要求,也是企业一切管理绩效殊途同归的最终反映。一、构建广义财务管理目标的原则目前,国内外会计界公认的财务管理目标为投资者财富最大化或企业价值最
As the most fundamental and most comprehensive core and ultimate goal in the business operation target system, modern financial management objective represents the future profitability and development level of the enterprise, which determines the general direction of the enterprise’s sustained, stable and coordinated development. Therefore, the correct establishment of financial management objectives is the mission of survival and development of the enterprise requirements, but also the final reflection of all the same management performance of enterprises. First, the principle of building a generalized financial management objectives At present, the domestic and international accounting profession recognized financial management objectives for the investor to maximize the wealth or the enterprise value