摘要
文章拟对我国现阶段企业财务管理目标的多种观点进行对比并且介绍企业财务管理目标研究的发展趋势,以此来说明我国企业应选择怎样的适合自身发展需要的财务管理目标,笔者认为经济附加值最大化应为现阶段企业财务管理的合理目标。
From the view of the comparation among multiple perspectives of China＇s enterprise financial management goal and the trend of research on enterprise financial management goal, this article illustrates how China＇s enterprises should choose for their own development needs of the financial management goals. The author thinks the economical attachment value maximization should be supposed for the present stage enterprise financial management reasonable goal.
出处
《企业技术开发》
2008年第8期51-53,共3页
Technological Development of Enterprise
关键词
财务管理目标
合理目标
经济附加值最大化
financial management goal
reasonable goal
economical attachment value maximization
