现代企业财务管理目标的研究

目     录

一、企业财务管理目标研究应注意的问题·················································2

（一）财务管理目标的出发点问题··························································2

（二）财务管理目标的结构问题·····························································2

（三）财务管理目标的评价指标问题·······················································2

二、企业财务管理目标的种类及优缺点····················································2

（一）企业利润最大化·········································································2

（二）企业价值最大化·········································································3

（三）最大化目标的优缺点···································································4

三、我国财务管理目标的现实选择··························································5

（一）我国财务管理目标的现实发展状况·················································5

（二）我国财务管理目标的构成部分·······················································5

（三）我国企业财务管理目标的选择·······················································5

参考文献··························································································6

一、企业财务管理目标研究应注意的问题

（一）财务管理目标的出发点问题

（1）财务管理目标具有相对稳定性。随着宏观经济体制和企业经营方式的变化，随着人们认识的发展和深化，财务管理目标也可能发生变化。但是，宏观经济体制和企业经营方式的变化是渐进的，只有发展到一定阶段以后才会产生质变；人们的认识在达到一个新的高度以后，也需要有一个达成共识、为人所普遍接受的过程。因此，财务管理目标作为人们对客观规律性的一种概括，总的说来是相对