股权分置是指我国A股市场的上市公司部分股份上市流通,其他股份暂不上市流通的现象。股权分置改革必将改变财务管理的环境,带来财务管理模式的转变,从而影响到上市公司财务管理的目标。我国企业财务管理目标从最初的销售额最大化、利润最大化等逐渐演变为股东财富最大化、企业 Split share means that some of the shares of a listed company in the A-share market of our country are listed for circulation and other shares are not listed for circulation. The non-tradable share reform will surely change the environment of financial management and bring about the change of financial management mode, which will affect the goal of financial management of listed companies. Our goal of corporate financial management from the initial sales maximization, profit maximization gradually evolve to maximize shareholder wealth, business