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营利组织以价值最大化为目标,利润最大化、权益资本利润最大化、股东财富最大化,以这样的目标运行管理营利组织的发展,而非营利组织则以社会贡献最大化为财务管理目标,实现社会价值,服务于社会大众。在社会经济领域,组织形式主要就是营利组织与非营利组织两种,这两种组织由于财务管理目标不一样,因此其财务管理活动及内容也存在很大差别,但现代化营利组织和非营利组织有着共同的社会责任,以实现自身的目标,本文拟就两者在财务管理目标方面进行比较分析。
For profit maximization, profit maximization, maximization of profit of equity capital, maximization of shareholders’ wealth, and operation of profit organization with such goal, nonprofit organization maximizes social contribution as the goal of financial management, Realize social values, serve the community. In the socio-economic field, the organizational form is mainly two kinds of for-profit organizations and non-profit organizations. These two organizations have very different financial management activities and contents because of their different financial management objectives. However, modern profit-making organizations and non-profit organizations Have a common social responsibility, in order to achieve their own goals, this paper intends to conduct a comparative analysis of the two objectives of financial management.