财务管理目标新论

• 作 者: 孙文刚 贾强
• 机 构: 山东经济学院会计学院,
• 出 处: 齐鲁珠坛
• 发表日期: 2011年04期
• 关键词: 财务管理 财务管理活动 理财目标 股东财富最大化 利润最大化 权益资本利润率 财务决策 经营目标 资金运营 企业理财目标

财务管理目标又称理财目标,是指组织进行财务活动所要达到的根本目的,它决定着组织财务管理的基本方向,是组织财务管理活动的出发点和归宿。本文在分析既有财务管理目标的基础上,提出了以“帮助组织实现其目标”作为财务管理目标,并论述了

Financial management objectives, also known as financial management objectives, refers to the fundamental purpose of the organization for financial activities, which determines the basic direction of the organization of financial management is the starting point and destination of the organization’s financial management activities. Based on the analysis of the existing financial management objectives, this paper puts forward the goal of “helping the organization achieve its goals” as its financial management goal and discusses