企业财务管理目标作为财务管理学的一个基本理论问题,近年来许多学者对其进行了大量研究,从利润最大化到股东财富最大化,又到企业价值最大化,学术界可谓是众说纷纭、百家争鸣,学者们都想提出在理论上更为完美观点来诠释这个财务学理论和实践结合点。 As a basic theoretical problem in financial management, many scholars have done a great deal of research in recent years. From maximizing profits to maximizing shareholder wealth, and maximizing the value of the enterprise, academia can be said to have divergent views and a few schools of thought. Scholars all want to propose a more perfect theoretical point of view to explain the combination of financial theory and practice.