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企业财务管理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 ,判断一项财务决策是否有效率 ,必须依据某种标准 ,而要使财务管理有效率 ,企业必须有财务目标 ,企业财务目标既要与企业生存和发展的目标保持一致 ,又要直接 ,集中反映财务管理的特点 ,体现财务活动的基本规律 ,本文就目前理论界几种目标观点及其选择谈一些自己的看法。
The goal of enterprise financial management is the fundamental purpose that enterprises should achieve in their financial activities. It determines the basic direction of enterprise financial management. To judge whether a financial decision is effective, it must be based on a certain standard. To make the financial management more efficient, the enterprise must With financial goals, the financial goals of enterprises should not only be consistent with the goals of the enterprise's existence and development, but also reflect the characteristics of financial management directly and reflect the basic rules of financial activities. In this paper, several target views and their choices in current theorists Some of my own opinion