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企业财务管理目标是指企业理财活动最终达到的目的,是评价企业理财活动是否合理的基本标准,它决定着企业财务管理的基本方向。企业财务管理目标是企业财务管理理论体系的基本要素,是财务管理实践中进行财务决策的出发点和归宿。研究财务管理目标,既是建立科学的财务管理理论体系的需要,也是优化企业财务管理行为的需要,无论在理论上还是实践上都有重要意义。
The goal of corporate financial management refers to the ultimate goal of corporate financial management activities, evaluation of corporate financial management is the basic standard of reasonableness, which determines the basic direction of corporate financial management. The goal of enterprise financial management is the basic element of the theoretical system of enterprise financial management and the starting point and destination of financial decision-making in the practice of financial management. To study the goal of financial management is not only the need to establish a scientific theoretical system of financial management, but also the need to optimize the financial management behavior of enterprises, which is of great significance both in theory and in practice.