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一、财务管理目标的重新定位 财务管理的目标就是企业在规划和控制资金运动过程中所要达到的目的。它与企业经营管理的目标紧密相关。企业经营管理的目标通过财务管理的目标得以实现。目前,人们对理财目标存在多种不同的认识,我们倾向于将财务管理的目标确定为:“所有者财富最大化”和“社会责任”。
First, the relocation of financial management objectives Financial management is the goal of enterprises in the planning and control of capital movements to achieve the purpose. It is closely related to the goal of business management. The goal of business management can be achieved through the goal of financial management. At present, people have many different understandings of financial management goals. We tend to define the goal of financial management as “maximizing the wealth of owners” and “social responsibility.”