摘要
财务管理目标又称“理财目标”,是企业理财活动所希望产生的结果,是评价理财活动是否合理的基本标准。本文试对理论界比较流行的三种观点(即利润最大化、股东财富最大化、企业价值最大化)进行评说,并提出不同类型的企业应该确立不同的主导财务管理目标,同时提出企业应确立均衡思想为中心的辅助财务管理目标。
The goals of financial management is also named as 'financing management'. It is the result that the corporation is willing to reach. . It is the basic rule to judge whether the financing management is proper or not. By comparing three points of view(maximization of profit, maximization of shareholder's wealth and maximization of corporation's value ), the author comes up with the views that different coporations should set different major goals and subordinate goals.
出处
《经济与管理》
2004年第9期45-46,共2页
Economy and Management
