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企业财务管理目标是企业根据自身管理环境而设定的理财活动所要达到的目标,也是评价理财活动合理性的标准。由于炼油企业所面临无条件稳定生产、无产品定价权、肩负重大安全环保社会责任等客观环境,因而不能单一套用某个具体的财务管理目标理论,而应该要顾全大局,以协调多方利益主体为导向来适时改进相关理论作为企业财务管理的目标。
The goal of corporate financial management is to achieve the goal of financial management activities set by enterprises according to their own management environment and to evaluate the rationality of financial management activities. Due to unconditional stable production, non-product pricing power and heavy social responsibility of environmental protection, the refineries can not apply a specific target of financial management objectively. Instead, they should take the overall situation into account and coordinate the multi-stakeholder-oriented To improve the relevant theory timely as the goal of corporate financial management.