一、理论与现实的矛盾理财目标是财务理论研究的起点，是理论分析与逻辑推理的前提，处在财务理论结构中的首要位置。作为理论研究的起点与前提，它应该是唯一的。但在实践中，因为与企业有关的诸多利益集团有各自不同的目标，导致理财目标的多种多样。本文试以理财目标体... First, the contradiction between theory and reality Financial goals are the starting point for the study of financial theory, the premise of theoretical analysis and logical reasoning, the primary position in the financial theory structure. As the starting point and premise of theoretical research, it should be the only one. However, in practice, because the various stakeholder groups involved in the business have different goals, the goals of the financial management are manifold. This article try to financial management objectives ...