企业财务管理目标对企业的管理活动具有根本性的影响,而企业所处的文化背景、政治社会环境、生产力水平、企业的内部治理结构等因素的变动,也会引起企业财务管理目标的变动。目前对企业财务管理目标的认识还存在着不同的观点,各种观点优劣并存,笔者就科技企业的财务管理目标进行粗浅探讨。 The goal of enterprise financial management has a fundamental impact on the management activities of enterprises, and the change of the enterprise’s financial management objectives such as the cultural background, political and social environment, productivity level and the internal governance structure of the enterprise may also cause changes. At present, there are still different views on the goal of corporate financial management, and the advantages and disadvantages of various opinions coexist. The author makes a brief discussion on the goal of financial management of science and technology enterprises.