财务管理目标论文VIP免费

论财务管理目标与资本结构优化摘要随着我国经济体制改革的不断深化，对企业财务管理体制的完善和发展提出了新的要求。如何科学地设置财务管理的最优目标，对于研究企业财务管理理论，确定资本的最优结构，有效地指导财务管理实践具有一定的现实意义。分析财务管理目标与资本结构理论的关系，是研究企业资本结构优化问题的重要途径。财务管理目标的发展经历了利润最大化、每股收益最大化、经济效益最大化和企业价值最大化。通过比较财务管理的目标，指出财务管理目标应为企业价值最大化，要充分利用财务杠杆和负债比率来优化企业资本结构，以实现企业的财务管理目标，并在分析影响企业资本结构有关因素的基础上，提出优化资本结构的措施，对企业在未来市场条件下的发展提出了建议。关键词：财务管理目标；资本结构；企业价值AbstractAlongwithourcountryeconomicrestructuringunceasingdeepening,setthenewrequesttotheenterprisefinancialcontrolsystemconsummationandthedevelopment.Howestablishesthefinancialcontrolscientificallythemostsuperiorgoal,regardingtheresearchenterprisefinancialcontroltheory,thedefinitecapitalmostsuperiorstructure,instructsthefinancialcontrolpracticetohavecertainpracticalsignificanceeffectively.Theanalysisfinancialcontrolgoalandthecapitalstructuraltheoryrelations,arestudytheenterprisecapitalstructureoptimizationquestiontheimportantway.Thefinancialcontrolgoaldevelopmenthasexperiencedtheprofitmaximization,eachincomemaximization,theeconomicefficiencymaximizationandtheenterprisevaluemaximization.Throughthecomparisonfinancialcontrolgoal,pointedoutthefinancialcontrolgoalshouldfortheenterprisevaluemaximization,havefullyoptimizestheenterprisecapitalstructureusingfinancialreleaseleverandthedebtratio,achievesenterprise'sfinancialcontrolgoal,andintheanalysisinfluenceenterprisecapitalstructurerelatedfactorfoundation,proposedtheoptimizedcapitalstructuremeasure,putforwardtheproposaltotheenterpriseunderthefuturemarketconditiondevelopment.Keywords：Financialcontrolgoal;Capitalstructure;Enterprisevalue目录摘要·······································································································ⅠAbstract········································································································Ⅱ一、财务管理的目标························································································1（一）财务管理目标的概念··········································································1（二）财务管理目标的比较··········································································11.以利润最大化作为财务管理的目标·····················································12.以每股收益最大化作为财务管理目标··················································23.以企业经济效益最大化作为财务管理目标············································24.以企业价值最大化作为财务管理目标·························...