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企业财务管理目标是企业财务管理的一个基本理论问题,是企业理财活动所希望实现的结果,同时又是评价企业理财活动是否合理的基本标准。笔者认为研究财务管理目标要以理财环境为出发点,这一目标考虑了利益相关者的合法权益,注重企业的可持续发展或长期稳定发展。因此,笔者认为企业财务管理目标的现实选择应为:企业价值最大化、股东财富最大化是利润最大化的发展和改进。企业价值最大化,平衡了企业各个利益相关者的利益,而股东财富的价值也是与企业其他利益相关者的利益息息相关的。
The goal of enterprise financial management is a basic theoretical issue of enterprise financial management. It is the result that enterprise’s financial management activities hope to achieve. At the same time, it is also the basic standard to evaluate whether the enterprise’s financial management activities are reasonable. The author believes that the study of financial management objectives should be based on the financial management environment as a starting point, which takes into account the legitimate rights and interests of stakeholders, pay attention to the sustainable development of enterprises or long-term and stable development. Therefore, I believe that the realistic choice of corporate financial management objectives should be: the maximization of corporate value, the maximization of shareholder wealth is the development and improvement of profit maximization. The maximization of enterprise value balances the interests of various stakeholders in the enterprise, and the value of shareholders’ wealth is also closely related to the interests of other stakeholders in the enterprise.