目标是主体预期达到的目的或结果。从系统论的角度来讲，企业财务管理作为整个企业管理系统的一个子系统，确立其目标既要以企业管理的整体目标为指导，同时应明确财务目标是内部各分目标的有机整合。在现代公司治理结构下，股东会、董事会、经理层构成了公司财务管理的主体层 The goal is the purpose or result that the subject is expected to achieve. From a systems perspective, corporate finance management, as a subsystem of the entire enterprise management system, establishes its objectives not only as a guide to the overall objectives of corporate governance, but also as a clear goal that the financial goals are the organic integration of internal goals. Under the modern corporate governance structure, the shareholders’ meeting, the board of directors, and the managerial level constitute the main body of the company’s financial management.