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企业财务管理目标是企业经营目标在财务上的集中和概括,是企业一切理财活动的出发点和归宿。所以确立一个合理的财务管理目标对企业的长远发展有着重要的意义。目前,最具影响力和代表性的是利润最大化、股东财富最大化、和企业价值最大化等目标。本文结合我国理财环境的实际对这些目标进行分析比较,表明企业价值最大化才是我国目前企业财务目标的理性选择。
The goal of corporate financial management is to focus and summarize the business objectives of the enterprise. It is the starting point and destination of all the financial management activities of the enterprise. Therefore, to establish a reasonable financial management objectives of the long-term development of enterprises is of great significance. At present, the most influential and representative are the maximization of profit, maximization of shareholders’ wealth and maximization of enterprise value. This paper analyzes and compares these goals with the reality of China’s financial management environment, which shows that the maximization of corporate value is the rational choice of our current corporate financial goals.