试论我国企业财务管理目标

On the Aims of Financial Affairs Management of Enterprises

摘要: 对我国企业财务管理目标的争议主要有“企业价值最大化”和“利润最大化”两种观点。“企业价值最大化”有其局限性;“利润最大化”才符合我国企业财务管理目标的要求。

Abstract: Two viewpoints on the aims of financial affairs management of Enterprises the maximization of enterprise value and the maximization of profits are in dispute. The former has its limitation. It’s the latter that accords with the demands of aims of financial affairs management.