企业财务管理目标又称理财目标，是企业进行财务活动所要达到的根本目的，它决定着企业财务管理的基本方向。在过去高度集中的计划经济体制下，以产值最大化作为企业理财目标，片面追求产值，以低质量、低效益换取高产值，结果使企业增产不增收，这对经济发展极为不利、改革开 Corporate financial management objectives, also known as financial management goals, is the fundamental purpose of the financial activities of enterprises to achieve, it determines the basic direction of financial management. Under the highly centralized planned economy system in the past, the goal of maximizing output value as the goal of financial management was to unilaterally pursue the output value and to obtain high output value with low quality and low profit so as to increase the output of the enterprise without increasing income. This was extremely unfavorable to economic development and the reform