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财务管理目标是财务管理理论和实务的导向,在财务管理理论结构中,财务管理目标具有承上启下的作用,不同的财务管理目标必然产生不同的理论构成要素和理论逻辑层次关系。在财务管理实务中,财务管理活动所要达到的根本目的是企业财务管理活动的出发点和归宿。企业的目标是生存、发展和获利,而财务管理的目标是企业理财活动所希望实现的结果,是评价企业理财活动是否合理的基本标准,它取决于企业的总目标。确立合理的财务管理目标,在理论和实践上都有重要的意义。
The goal of financial management is the guidance of the theory and practice of financial management. In the theoretical structure of financial management, the goal of financial management has the function of linking up and down. Different financial management objectives inevitably produce different theoretical components and theoretical-logical hierarchical relations. In the practice of financial management, the fundamental purpose of financial management activities to achieve is the starting point and destination of the enterprise’s financial management activities. The goal of the enterprise is to survive, develop and profit. The goal of financial management is the result that the enterprise is expected to achieve. It is the basic standard to evaluate the rationality of the company’s financial management. It depends on the general goal of the enterprise. The establishment of a reasonable financial management objectives, both in theory and practice are of great significance.