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财务管理目标是企业财务管理理论结构的研究起点。科学、准确地确定财务管理目标,对完善财务管理结构,有效的指导企业财务管理实践具有十分重要的意义。目前有关财务管理目标的观点主要有企业利润最大化,每股收益最大化几种,实践告诉我们这都不是财务管理的最终目标。在科学技术高速发展的今天,竞争越来越激烈,促使现在形成了科学技术综合化和全球经济一体化的局面,企业也就不是单独,孤立的个体了,所以现代企业的财务管理目标应该是各相关主体的利益最大化。
The goal of financial management is the research starting point of the theoretical structure of enterprise financial management. To scientifically and accurately determine the goal of financial management is of great significance to improving the financial management structure and effectively guiding the practice of enterprise financial management. The current view on financial management objectives mainly include maximizing corporate profits and maximizing earnings per share. Practice tells us that this is not the ultimate goal of financial management. With the rapid development of science and technology, the competition is getting fiercer and fiercer, prompting the formation of the integration of science and technology and the global economic integration. Enterprises are not independent and isolated individuals. Therefore, the goal of financial management in modern enterprises should be The interests of all relevant parties are maximized.