| 浅析企业财务管理目标 |
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| 引用本文： | 郭晓玲.浅析企业财务管理目标[J].长春理工大学学报(高教版),2008(1). |
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| 作者姓名： | 郭晓玲 |
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| 作者单位： | 威海职业学院 山东威海; |
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| 摘 要： | 关于企业的财务管理目标归纳起来包括利润最大化、股东财富最大化和每股盈余最大化三种基本观点.综合考虑若干主要因素,现代企业财务管理目标应确立为:在履行一定社会责任的基础上,尽可能提高企业权益资本增值率,实现企业价值最大化,实现企业价值最大化的主要途径是提高权益资本增值率。
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| 关 键 词： | 财务管理目标 企业价值最大化 资本利润率最大化 |
A Brief Study on Target of Financial Management |
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| Guo Xiaoling.A Brief Study on Target of Financial Management[J].Journal of Changchun University of Science and Technology,2008(1). |
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| Authors: | Guo Xiaoling |
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| Institution: | Guo Xiaoling(Weihai Vocational College,Weihai Sh,ong,264200) |
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| Abstract: | Considering some main factors together,the modern business enterprise finance's management's tar-get should make sure for the following : on the basisof implementing the foundation of certain social responsibility,to raise business enterprise rights capital,to increase a rate in value possibly,to carry out business enterprise value to maximize,the main path which carries out business enterprise value to maximize raises rights capital is to in-crease a rate in value. |
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| Keywords: | target of financial management the maximization of enterprise\'s value the maximization of capi-tal profit margin |
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