企业财务管理的目标,是指企业财务管理在一定环境和条件下所应达到的预期结果,它是企业整个财务管理工作的定向机制、出发点和归宿。在市场经济环境下,将“企业财富最大化”或“股东财富最大化”作为我国现代企业财务管理的目标,较之“利润最优大化”目标,无疑是进了一大步。它 The goal of financial management of an enterprise is the expected result that should be achieved under certain circumstances and conditions of an enterprise’s financial management. It is the directional mechanism, starting point and end-result of the entire financial management of an enterprise. Under the environment of market economy, taking the goal of “maximizing the wealth of the enterprise” or “maximizing the shareholder wealth” as the goal of the financial management of the modern enterprise in our country is a big step forward compared with the goal of “maximizing the profit maximization.” it