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科学合理的企业财务管理目标有助于完善市场经济体制、贯彻落实科学发展观、建设和谐社会,我国传统的企业财务管理目标已经滞后于可持续发展,无法满足目前和谐社会的迫切需要,因此基于和谐社会视角下如何确定企业财务目标是企业的迫切要求。本文通过对现行企业财务管理目标相关观点的分析比较,提出综合价值最大化是企业财务目标的最优选择,它将为推动企业与社会的可持续发展,对构建和谐社会发挥重要作用。
The goal of scientific and reasonable financial management of enterprises helps to perfect the market economic system, implement the scientific concept of development and build a harmonious society. The traditional goal of financial management in our country lags behind that of sustainable development and can not meet the urgent need of present harmonious society. Therefore, How to Determine the Financial Goals of Enterprises Is an Urgent Requirement of Enterprises in the Perspective of Harmonious Society. Based on the analysis and comparison of current financial management objectives, this paper proposes that maximization of integrated value is the best choice for the financial goals of enterprises. It will play an important role in building a harmonious society in order to promote the sustainable development of enterprises and society.