论文部分内容阅读
财务管理目标是财务管理理论和实务的导向,在现代企业财务管理实务中,财务管理目标决定着企业财务管理的基本方向,是企业财务管理的出发点和归宿。合理的财务管理目标是企业进行有效财务管理活动的前提。如何认识财务管理中的管理目标是现代企业关注的焦点。本文在分析财务管理目标的几种观点的基础上,探讨了我国企业财务管理目标的选择。
The goal of financial management is the guidance of the theory and practice of financial management. In the practice of modern enterprise financial management, the goal of financial management determines the basic direction of the enterprise’s financial management, which is the starting point and destination of the enterprise’s financial management. Reasonable financial management objectives is the premise of effective financial management activities. How to understand the management goal in financial management is the focus of modern enterprises. Based on the analysis of several points of financial management objectives, this article explores the choice of financial management goals of Chinese enterprises.