编号（学号）：论财务管理目标摘要：企业财务管理目标是企业经营目标在财务上的集中和概括，是企业一切理财活动的出发点和归宿。是评价企业理财活动是否合理的基本标准，是企业财务管理行为的导向。目前，我国企业理财的目标有多种，其中以利润最大化、股东财富最大化或企业价值最大化等目标最具有影响力和代表性。制定财务管理目标是现代企业财务管理成功的前提，只有有了明确合理的财务管理目标，财务管理工作才有明确的方向。因此，企业应根据自身的实际情况和市场经济体制对企业财务管理的要求，科学合理地选择、确定财务管理目标。关键字：财务管理目标，利润最大化，股东财富最大化，企业价值最大化OnthefinancialmanagementtargetAbstractEnterprisefinancialmanagementgoalistheenterprisemanagesthegoalinthefinancecentralizedandgeneralization,istheenterpriseallfinancialactivitiesofthestartingpointanddestination.Evaluationofthefinancialmanagementactivitiesofenterprisesarereasonablebasicstandard,thefinancialmanagementofenterprisesistheorientationbehavior.Atpresent,ourcountryenterprisefinancialmanagementgoalisvarious,theprofitmaximization,shareholderwealthmaximizationandenterprisevaluemaximizationgoalssuchasthemostinfluentialandrepresentative.Thedevelopmentoffinancialmanagementobjectivesofmodernenterprisefinancialmanagementisthepremiseofsuccess,onlytohaveaclearandreasonabletargetoffinancialmanagement,financialmanagementhaveacleardirection.Therefore,enterprisesshouldbebasedontheactualconditionofoneselfandmarketeconomicsystemtotheenterprisefinancialmanagementrequirements,scientificandreasonableselection,determinethegoaloffinancialmanagement.Keywords:Financialmanagementtarget,profitmaximization,shareholderwealthmaximization,enterprisevaluemaximization目录1引言..........................................................................................................................................12财务管理目标概述..................................................................................................................12.1含义................................................................................................................................12.2财务管理目标的类型....................................................................................................13财务管理目标的主要类型及其演变.....................................................................................13.1财务管理目标的主要类型及相关问题考虑................................................................13.1.1财务管理目标的主要类型..................................................................................13.1.2相关问题考虑......................................................................................................33.2演变................................................................................................................................44影响财务管理目标实现的因素分析......................................................................................54.1管理决策因素................................................................................................................54.2外部环境因素................................................................................................................65我国企业财务目标的选择......................................................................................................76结论................................................................................
