财务科学管理目标是现代理论的基本问题之一,也称理论目标,是企业理财活动的出发点与归宿点,一方面具有导向功能与约束功能;另一方面具有评价功能。财务科学管理目标的实现与否及实现的程度如何,是评价财务工作的最终标准。本文就财务科学管理目标理论与现实目标的选择作以浅谈 Financial management objectives of science is one of the basic problems of modern theory, also known as the theoretical goal, is the starting point and end point of the financial management activities, on the one hand has the guiding function and restraining function; on the other hand has the evaluation function. The achievement of financial science management objectives and to what extent, is the ultimate standard of evaluation of financial work. This article discusses the choice of financial science management objectives and realistic goals