目录摘要······································································3一、财务管理目标························································4二、现代企业财务管理目标的几种观点···································4(二)关于股东财富最大化··············································4(一)利润最大化·······················································4(三)每股收益最大化···················································5(四)企业价值最大化···················································5(五)经济效益最大化···················································6(六)企业经济增加值率最大化··········································6(七)资本配置最优化···················································6三、各种财务管理目标的初步评价·······································6(一)股东财富最大化不符合我国国情···································6(二)企业经济增加值率最大化的科学性值得推敲·····················7(三)资本配置最优化过于抽象··········································7四、国际比较借鉴·······················································7五、我国企业财务管理目标的选择········································8(一)企业目标决定财务目标············································8(二)企业价值最大化充分体现了各利益主体的利益·····················9(三)企业价值最大化符合我国国情······································9六、结论··································································10致谢······································································11参考文献··································································12 摘要企业财务管理目标的定位一直是企业管理和财务管理研究方面的重要课题。在我国社会主义市场经济体制逐步建立的背景下,企业财务管理的作用越来越重要,但
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