一个时期以来,理财目标成为财务理论及实践讨论的重要议题,众多的财务理论及实践工作者,从不同的视角提出了各自的理财目标观。这些观点在丰富和促进财务理论繁荣和发展的同时,由于其视角的差异及认识的偏颇,不仅造成了财务理论视听的混淆,而且也在一定程度上影响了财务实践的运行。澄清认识,探寻本原,形成共识,共谋发展,成为理财学当前的主要课题。 Since a certain period, the goal of financial management has become an important topic in the discussion of financial theory and practice. Many financial theory and practice workers have put forward their own financial management objectives from different perspectives. These views, while enriching and promoting the prosperity and development of financial theory, have not only caused the confusion of the financial theory, but also affected the operation of financial practice to a certain extent. Clarifying understanding, exploring original principles, forming consensus and seeking common development have become the major current topics in financial management.