企业财务管理的目标是指企业财务管理在一定环境和条件下所应达到的预期结果,它是企业整个财务管理工作的定向机制、出发点和归宿。不同的财务管理目标,会产生不同的财务管理运行机制,科学地设置财务管理目标,对优化理财行为,实现财务管理的良性循环具有重要的意义。一、企业财务管理目标的主要观点及评价(一)以“股东财富最大化”作为企业财务管理的目标该观点主要是借鉴西方的理财理论,针对上市公司而言的。该观点认为:上市公司企业的资本是股东的财富,股东对企 The goal of enterprise financial management refers to the expected result that the enterprise financial management should achieve under certain circumstances and conditions. It is the orientation mechanism, starting point and end-result of the entire financial management of an enterprise. Different financial management objectives, will have different financial management and operational mechanism, set the financial management objectives scientifically, the optimization of financial behavior, to achieve a virtuous circle of financial management is of great significance. First, the main point of view of financial management and evaluation of enterprises (A) to “maximize the wealth of shareholders,” as the goal of corporate financial management This view is mainly based on Western theory of financial management, for listed companies. The view that: the capital of listed companies is the shareholder’s wealth, shareholders of enterprises