财务管理目标论文.doc.doc

论财务管理目标与资本结构优化毕业论文( 设计)用纸佳木斯大学教务处第I页摘要随着我国经济体制改革的不断深化,对企业财务管理体制的完善和发展提出了新的要求。如何科学地设置财务管理的最优目标,对于研究企业财务管理理论,确定资本的最优结构,有效地指导财务管理实践具有一定的现实意义。分析财务管理目标与资本结构理论的关系,是研究企业资本结构优化问题的重要途径。财务管理目标的发展经历了利润最大化、每股收益最大化、经济效益最大化和企业价值最大化。通过比较财务管理的目标,指出财务管理目标应为企业价值最大化,要充分利用财务杠杆和负债比率来优化企业资本结构,以实现企业的财务管理目标,并在分析影响企业资本结构有关因素的基础上,提出优化资本结构的措施, 对企业在未来市场条件下的发展提出了建议。关键词: 财务管理目标;资本结构;企业价值毕业论文( 设计)用纸佳木斯大学教务处第Ⅱ页 Abstract Along with our country economic restructuring unceasing deepening, set the new request to the enterprise financial control system consummation and the development . How establishes the financial control scientifically the most superior goal, regarding the research enterprise financial control theory, the definite capital most superior structure, instructs the financial control practice to have certain practical significance effectively. The analysis financial control goal and the capital structural theory relations, are study the enterprise capital structure optimization question the important way. The financial control goal development has experienced the profit maximization , each e maximization , the economic efficiency maximization and the enterprise value maximization. Through parison financial control goal, pointed out the financial control goal should for the enterprise value maximization, have fully optimizes the enterprise capital structure using financial release lever and the debt ratio, achieves enterprise's financial control goal, and in the analysis influence enterprise capital structure related factor foundation, proposed the optimized capital structure measure, put forward the proposal to the enterprise under the future market condition development. Key words : Financial control goal; Capital structure ; Enterprise value 毕业论文( 设计)用纸佳木斯大学教务处第页目录摘要········································································································ Ⅰ Abstract ········································································································ Ⅱ一、