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财务管理目标又称为理财目标,是企业进行理财活动所希望能达到的根本目标,它决定着企业财务管理的基本方向。本文根据对现行财务管理目标观点评价,通过对中、美资本市场的比较得出财务管理目标不是一成不变的,随理财环境的变化而变化。资本市场的发育程度及其有效性是企业财务目标选择的重要依据。根据我国资本市场的现状及企业内部因素找出最适合我国企业发展的财务管理目标。
Financial management objectives, also known as financial management goals, is the fundamental goal that enterprises hope to achieve in financial management activities. It determines the basic direction of corporate financial management. Based on the evaluation of the current financial management objectives and perspectives, the comparison of the capital markets in China and the United States shows that the financial management objectives are not static and will change with the changes in the financial environment. The development of the capital market and its effectiveness is an important basis for the selection of financial goals of enterprises. According to the status quo of the capital market in our country and the internal factors of enterprises to find the most suitable for the development of China’s financial management goals.