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现代企业财务管理的目标既是现代企业财务管理工作的起点和终点,也是现代企业财务管理方法体系赖以建立的基础,还是现代企业财务管理学科体系体现中国特色的一个重要方面。为了达到经... 现代企业财务管理的目标既是现代企业财务管理工作的起点和终点,也是现代企业财务管理方法体系赖以建立的基础,还是现代企业财务管理学科体系体现中国特色的一个重要方面。
为了达到经济目标与社会目标的同时实现,现代企业财务管理的目标应该表述为:经济效益最大化,在财务管理中具体化为提高现代企业的获利能力、支付能力和营运能力。这一表述使现代企业财务管理的目标变得可以计量,同时兼顾了现代企业的社会效益最优化。经济效益最大化和社会效益最优化这两个目标之间相辅相成、相互促进,从而实现经济目标与社会目标的双赢。

关键词: 财务管理的目标 影响因素 企业价值最大化
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单相思①
2007-04-24 · TA获得超过311个赞
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Modern enterprise financial control goal since modern enterprisefinancial control work beginning and end point, also is the foundationwhich the modern enterprise financial control method system depends onestablishes, or the modern enterprise financial control disciplinesystem manifests the Chinese characteristic an important aspect. In order to achieve the economic target and the social goalsimultaneously the realization, the modern enterprise financialcontrol goal should indicate is: The economic efficiency maximization,specifically changes into in the financial control enhances the modernenterprise to make a profit the ability, the payment ability andtransport business ability. This indicates causes the modernenterprise financial control the goal to change may measure,simultaneously has given dual attention to the modern enterprise'ssocial efficiency optimization. The economic efficiency maximizationand between the social efficiency optimization these two goalscomplements one another, mutually promotes, thus achieves the economictarget and the social goal double wins. Key word: Financial control goal influence factor enterprise valuemaximization

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白慕然
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Modern enterprise financial control goal since modern enterprisefinancial control work beginning and end point, also is the foundationwhich the modern enterprise financial control method system depends onestablishes, or the modern enterprise financial control disciplinesystem manifests the Chinese characteristic an important aspect. In order to achieve the economic target and the social goalsimultaneously the realization, the modern enterprise financialcontrol goal should indicate is: The economic efficiency maximization,specifically changes into in the financial control enhances the modernenterprise to make a profit the ability, the payment ability andtransport business ability. This indicates causes the modernenterprise financial control the goal to change may measure,simultaneously has given dual attention to the modern enterprise'ssocial efficiency optimization. The economic efficiency maximizationand between the social efficiency optimization these two goalscomplements one another, mutually promotes, thus achieves the economictarget and the social goal double wins.
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