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财务管理是企业的基础管理活动,在目前的财务管理框架下,企业可以通过财务管理实现对融资活动、投资活动、经营活动的管控,并通过财务管理理论与方法实现对企业重大事项的科学决策。财务管理目标决定了企业财务管理活动的方向,在理论界,财务管理目标一直是热议的话题,实务操作中,财务管理目标同样是企业应当在第一时间明确的,以为企业经营管理活动起到支持作用。如何制定并不断优化企业财务管理目标,是企业财务管理活动的重要方面。本文在概述企业财务管理目标的基础上,系统分析了企业利益相关者在财务管理目标方面的关系,进而结合企业实际提出了改进企业财务管理目标的主要措施。
Financial management is the basic management activities of enterprises. Under the current financial management framework, enterprises can control and control financing activities, investment activities and business activities through financial management and make scientific decisions on major issues of enterprises through financial management theories and methods . Financial management goals determine the direction of corporate financial management activities, in theory, the goal of financial management has been a hot topic, in practice, the financial management objectives are also the same as the enterprise should be the first time clear, that corporate management activities from To support role. How to formulate and continuously optimize the financial management goals of enterprises is an important aspect of the financial management activities of enterprises. Based on the summary of corporate financial management objectives, this paper systematically analyzes the relationship between corporate stakeholders in the financial management objectives, and then puts forward the main measures to improve the corporate financial management objectives.