摘要
目标是组织预期要达到的目的或结果,具有预测性、可计量性和激励性等特点。就财务管理而言,判断一项财务决策是否有效率,必须依据某种标准,而要使财务管理有效率,企业必须设置一些目标。选择什么样的财务目标关系到企业理财的重点及努力方向,关系到财务管理的成效。因此,财务管理目标的选择对企业发展具有重要影响。本文将对企业财务管理的目标及其选择谈一下自己的看法。
Target which possesses attributes such as prognostication, calculability and inspiration is the objective or the result that an organization intends to achieve. With regard to financial management, it is depended on a certain standard to estimate whether a financial decision is efficient or not. In order to guarantee efficiency of financial management, enterprises must set some targets. Those targets which are chosen determine not only the importance and direction of financial management in enterprises, but also the effect of financial management. Therefore, target of financial management plays an extremely important role in the development of enterprises. The article as following focuses on target of financial management and how to choose such a target, in my point of view.
出处
《中央财经大学学报》
CSSCI
北大核心
2003年第4期70-73,76,共5页
Journal of Central University of Finance & Economics
关键词
财务目标
目标选择
企业
财务管理
Target Maneuverability Target consistency Encourage the mechanism Property profit margin
