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随着企业所处的社会环境、经济环境等外部环境的变迁,企业的财务管理目标也随之变动。本文回顾了我国财务管理目标的历史变迁,分析了相关者利益最大化目标的优点,提出相关者利益最大化目标是符合我国现阶段国情的财务管理目标。
With the social environment where the enterprise is located, the economic environment and other external environment changes, the financial management objectives of the enterprise also change accordingly. This article reviews the historical changes of China’s financial management objectives, analyzes the advantages of the stakeholders’ maximization of interests, and proposes that the goal of maximizing the interests of stakeholders is in line with the financial management objectives of China’s current national conditions.