财务管理目标是企业理财活动所希望实现的结果,目前理论界大多数人认为财务管理目标就是利润最大化、所有者权益最大化或企业价值最大化。本文通过分析认为,企业财务管理目标应是在保证企业支付能力的前提下,追求资金效益最大化。一、目前几种主要的财务管理目标观念(一)利润最 The goal of financial management is the result of the hope of financial management activities. At present, most people in the theoretical circle think that the goal of financial management is to maximize profits, maximize the rights and interests of owners, or maximize the value of the enterprises. In this paper, through the analysis, the goal of corporate financial management should be to maximize the financial efficiency under the premise of ensuring the ability of enterprises to pay. First, the current concept of several major financial management objectives (a) the most profitable