财务管理目标是企业财务管理的根本方向,也是企业理财活动所希望达到的预期结果,它反映了企业管理的经营哲学和管理理念。但企业的理财目标并不是一成不变的。企业生命周期不同阶段的特点和要求对企业财务管理目标的选择具有重要的影响。本文在分析财务管理目标基本特征的基础上结合生命周期理论,提出企业应根据不同发展阶段选择合适的财务管理目标。 The goal of financial management is the fundamental direction of corporate financial management, but also the expected outcome of corporate financial management activities, which reflects the management philosophy of business management and management philosophy. However, the financial goals of enterprises is not static. The characteristics and requirements of different stages of the enterprise life cycle have an important influence on the choice of the goal of financial management. Based on the analysis of the basic characteristics of the financial management objectives and the life cycle theory, this paper proposes that the enterprises should choose the appropriate financial management targets according to different stages of development.