一、企业财务管理目标评价(一)利润最大化。微观经济学理论通常将“利润最大化”作为企业的理财目标,对企业经营活动的分析也往往建立在这一前提下。在由计划经济向市场经济转轨初期,将利润最大化作为企业的财务管理目标更具适用性。一则实现利润是企业生存、发展 First, the evaluation of corporate financial management objectives (A) to maximize profits. Microeconomic theory usually regards “profit maximization ” as the financial goal of the enterprise, and the analysis of the business activities of enterprises is often based on this premise. In the initial transition from a planned economy to a market economy, it is more appropriate to maximize profits as the financial management goal of an enterprise. A profit is the enterprise survival and development