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| 企业财务目标探析 | |
| 引用本文： | 唐俐. 企业财务目标探析[J]. 重庆工商大学学报(社会科学版), 2001, 18(6): 38-40 |
| 作者姓名： | 唐俐 |
| 作者单位： | 渝州大学,管理学系,重庆,400020 |
| 摘 要： | 企业财务目标一直是国内外财务学者关注的焦点之一。随着我国国有企业改革的进一步深化 ,现代企业制度的逐步建立与完善 ,直接反映着理财环境变化的财务管理目标 ,应根据环境的变化做适当调整。过去关于企业财务目标的几个重要表述各有其优缺点。分析比较与研究表明 ,企业价值最大化应是我国目前企业财务目标的理性选择 |
| 关 键 词： | 财务目标 利润最大化 股东财富最大化 企业价值最大化 |
| 文章编号： | 1008-424X(2001)06-0038-03 |
| 修稿时间： | 2001-09-10 |
Discussion on the Aim of Accounting in the Enterprise |
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| TANG Li. Discussion on the Aim of Accounting in the Enterprise[J]. Journal of Chongqing Technology and Business University Social Science Edition, 2001, 18(6): 38-40 | |
| Authors: | TANG Li |
| Abstract: | The aim of enterprise accounting is a concern of the accounting personnel at home and abroad. With deepening the reform of the state-owned enterprises of China, establishment and development of modern enterprise system reflect the aim of the accounting management, and the aim should be adjusted according to the environmental changes. Close study and comparison of advantages and disadvantages shows that the maximization of the enterprise profit should be a reasonable choice in the aim of enterprise accounting of China. |
| Keywords: | accounting aim maximization of profit maximization of the wealth of stock holders maximization of enterprise values. |
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