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财务管理目标是企业财务管理中最基本的理论问题之一,对企业财务活动有着非常重要的影响。随着市场经济体制的不断完善,企业财务制度管理也更加规范,人们已经普遍将财务管理视为了企业管理的核心,企业在财务战略制定的过程中,其基本方向必须是财务管理目标。对于企业的财务活动来讲,财务活动能力不仅对其有着重要的影响,而且能够对其进行体现。本文分别对财务管理目标与财务核心能力的内容进行了阐述,在此基础上分析了两者之间的联系。
The goal of financial management is one of the most basic theoretical problems in the financial management of an enterprise and has a very important influence on the financial activities of the enterprise. With the constant improvement of the market economy system, the management of corporate financial system is more standardized. People have generally regarded financial management as the core of enterprise management. In the process of formulating financial strategy, the basic direction of corporate financial management must be the goal of financial management. For the financial activities of enterprises, the ability of financial activities not only has an important impact on them, but also can reflect on them. This article separately elaborates the contents of financial management goals and financial core competence, and on the basis of this, analyzes the connection between the two.