摘要
通过对已有的财务管理目标,包括传统的财务管理目标和现代企业财务目标存在的缺陷进行述评,提出企业财务管理目标的新观点———企业剩余索取权价值最大化,并探索性地将产权理论中的剩余索取权理论与财务目标理论相结合,分析了剩余索取权价值最大化目标理论的特点和剩余索取权价值的计量思路。
Upon reviewing the flaws in the financial management target, traditional or modern, the author comes up with his own concept of business financial management target: value maximum of residual claims of the enterprise. Combining the residual claim of property right theory and financial target theory, an analysis is also made of the characteristics of theory and the reasoning of measuring the value of the residual claims.
出处
《山西财经大学学报》
北大核心
2004年第5期137-140,共4页
Journal of Shanxi University of Finance and Economics
关键词
企业财务管理目标
产权
剩余索取权价值
business financial management target
property right
residual claim
