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论企业财务管理目标的选择
引用本文:董良.论企业财务管理目标的选择[J].安阳师范学院学报,2009(6):34-36.
作者姓名:董良
作者单位:河南凯瑞数码有限公司,河南,安阳,455000
摘    要:制定财务管理目标是现代企业财务管理成功的前提,科学合理地选择、确定自身的财务管理目标有着非常重要的意义。本文从企业投入要素、经济环境因素来讨论影响企业财务管理目标的各种内外在因素,并对三种主要的财务管理目标的特征及优劣进行了对比分析,最后提出了企业应在综合考虑系统性、相关性、操作性、效率性等各方面的基础之上进行财务管理目标的选择。

关 键 词:财务管理目标  企业要素  价值最大化

On the Selection of Enterprise Financial Management Objectives
DONG Liang.On the Selection of Enterprise Financial Management Objectives[J].Journal of Aayang Teachers College,2009(6):34-36.
Authors:DONG Liang
Institution:DONG Liang (Hehan Kerry Digital Co. Ltd. Anyang, Hehan, 455000)
Abstract:Financial management objective is the requisite whether the modem enterprise financial management will be effective. Therefore it will be of great significance for an enterprise to scientifically select and make the financial management objective. By discussing the internal and external causes to influence enter- prise financial management objectives from the aspects of economic environment, and the element of enterprise operation, the paper makes a comparative analysis on the features and their advantages and disadvantages of the three major financial management objectives. This paper concludes that enterprises should integrate system, relevance, operation and efficiency into consideration before they select the. financial management objectives of their own.
Keywords:goals of financial management  enterprise essential factors  value maximization
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