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一、企业财务管理目标理论的现状随着我国经济体制改革的不断深化,对企业财务管理体制的完善和发展提出了新的要求,如何科学的设置财务管理最优目标,对于研究财务管理理论,确定资本的最优结构,有效地指导财务管理实践具有一定的现实意义。对企业财务预算管理最优目标目前学术界有着不同的几种观点。1、股东财富最大化:股东财富最大化是指企业通过财务上的合理经营,为股东带来最多的财富。持这种观点的学者认为,
First, the status quo of corporate financial management objectives with the deepening of China’s economic reform, the financial management system for the improvement and development of the company put forward new requirements, how to set the scientific optimal financial management objectives for the study of financial management theory, To determine the optimal structure of capital and to effectively guide the practice of financial management has certain practical significance. The optimal goal of corporate financial budget management At present, academia has several different points of view. 1, the maximization of shareholder wealth: the maximization of shareholder wealth refers to the business through financially sound management, to bring shareholders the most wealth. Scholars holding this view believe that,