财务管理渗透到了企业的各个领域之中,是企业管理的一个重要组成部分,也可以说是企业可持续发展的关键,它直接关系到了企业的生存与发展。财务管理目标的选择已经逐步成为指导财务活动的关键,本文主要分析了财务管理目标的特征,对四种主要的财务管理目标进行分析评价,最后对财务管理目标提出新的思考,并且分析了我国目前应该选用的财务管理目标是“企业价值最大化”。 Financial management infiltrates into all fields of enterprises, is an important part of business management, it can be said that the key to sustainable development of enterprises, it is directly related to the survival and development of enterprises. The choice of the goal of financial management has gradually become the key to guide the financial activities. This paper analyzes the characteristics of the goal of financial management, analyzes and evaluates the four main goals of financial management, and finally puts forward some new thoughts on the goal of financial management. The financial management goal that should be chosen at present is “The enterprise value is maximized ”.