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本文指出了当前理论界对企业财务管理目标研究存在的误区,提出了一个评价企业财务管理目标是否合理的评价标准,即市场经济下具有中国特色的企业财务管理目标应具备的五个特征,运用该评价标准对目前具有典型代表意义的几个企业财务管理目标观点进行了评述,最后选定企业财务管理终极目标是比较科学的能够体现中国特色的企业财务管理目标。
This paper points out the misunderstandings existing in the theoretical research on the target of financial management of enterprises and puts forward an evaluation criterion to evaluate whether the target of financial management is reasonable. That is to say, there are five characteristics that the target of corporate financial management with Chinese characteristics in a market economy should have. The evaluation standard reviews the current financial representative objectives of several enterprises, and finally selects the ultimate goal of corporate financial management is more scientific to reflect the characteristics of Chinese enterprises with financial management objectives.