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企业财务管理目标(又称企业理财目标),是财务管理的一个基本理论问题,也是评价企业理财活动是否合理有效的标准。目前,我国企业理财的目标有多种,其中利润最大化、股东财富最大化或企业价值最大化等目标最具有影响力和代表性。笔者认为企业持续发展能力最大化是最为适合电力多经企业的财务管理目标。
The goal of corporate financial management (also known as corporate financial management goals) is a basic theoretical issue of financial management and a criterion for evaluating whether corporate financial management is reasonable and effective. At present, the goals of China’s financial management are many and the most influential and representative are the goals of maximizing profit, maximizing the wealth of shareholders or maximizing the value of the enterprise. The author believes that the maximum sustainable development of enterprises is the most suitable for multi-power business financial management goals.