摘要
财务管理目标是任何企业在进行财务管理的过程中应首先明确的一个基本问题,也是企业评价其财务管理活动是否有效和合理的标准。目前,学界针对企业财务管理目标提出了很多理论,其中具有代表性的理论有企业利润最大化、股东财富最大化、企业价值最大化等,这些理论对于企业的财务管理都具有一定的影响力,有着各自的优缺点。笔者从社会公益的角度,提出了社会公益价值最大化的理论。在经营管理过程中,不同的企业可能有着不同的财务管理目标;同一个企业也可能在不同的阶段其财务管理目标是不相同的;甚至同一个企业在同一个发展阶段,不同的管理者制定的财务管理目标也不尽相同。
Financial management objectives are the basic issues that any corporation should firstly make clear during the financial management, and are also the standard that the enterprises evaluate whether their finan- cial management activities are effective and reasonable or not. Currently, there are a lot of representative the- ories about financial management objectives, including maximization of enterprise profits, shareholder wealth maximization and enterprise value maximization. These theories for the financial management have some im- portant influences, and have their advantages and disadvantages. From the angle of the social welfare, the author puts forward the theory of maximizing the value of social welfare. During the process of enterprise management, different companies may have their different financial management objectives, and an enterprise may have different financial management objectives at different stages of development. Even with a business in the same stage of development, different managers may also develop different financial management objectives. This paper attempts to find out the appropriate financial management objectives at the corresponding stage of development for enterprises.
出处
《黄石理工学院学报（人文社科版）》
2012年第1期12-14,41,共4页
Journal of Huangshi Institute of Technology:Humanities and Social Sciences
关键词
企业财务管理目标
代表性理论
目标选择
financial management objectives
representative theories
choice of objectives
