企业财务管理目标,也可被称作企业理财目标。它所指的就是企业在特定理财环境下,通过对财务管理进行处理,并组织财务活动所需达到的目的。财务管理目标决定了财务管理的方法体系、管理原则与管理组织,近年来,我国关于财务管理理论的研究不断深入,相关学者也提出了自己的观点,其中代表性观点包括企业价值最大化、利润最大化、利益相关者财富最大化等。财务管理目标不同,则在管理运行机制上也会存在明显差异,通过对财务管理目标合理、科学设置,有利于形成良性循环,推动企业经济的发展。本文主要探讨在中国市场经济背景下,企业如何合理选择财务管理目标,为日后企业的发展方向提供依据。 Corporate financial management goals can also be called corporate financial goals. It refers to the purpose of the enterprise to manage financial management in a specific financial environment and organize financial activities. The financial management objectives determine the financial management method system, management principles, and management organization. In recent years, China’s research on financial management theory has continued to deepen, and relevant scholars have also put forward their own views, including representative views including the maximization of corporate value and profits. Maximizing, maximizing stakeholder wealth, etc. Different financial management objectives, there will be significant differences in the management of the operating mechanism, through the rational and scientific set of financial management objectives, will help form a virtuous circle and promote the development of corporate economy. This article mainly discusses how the enterprise chooses the financial management objective reasonably under the background of China’s market economy, and provides the basis for the future development direction of the enterprise.