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| 新形势下企业财务管理目标的研究 摘 要 财务管理目标理论自产生以来已经经历了一个相当长的发展过程，关于财务管理目标的典型观点主要有：利润最大化.每股盈余最大化.股东财富最大化.企业价值最大化等。到20世纪80年代以来理论界又提出了相关利益者价值最大化目标。随着改革地深入，经济全球化程度地加深，我国企业也针对自身的实际情况提出符合我国经济发展的财务管理目标，比较有借鉴意义的有：明确低碳战略的财务管理目标.经济增加值更大化财务管理目标等。随着我国企业对财务管理目标的重视和我国理论界的不断研究，我国的财务管理目标一定会朝着一个更加健康.符合实际的方向发展。 关键词：新形势；财务管理目标；低碳；经济增加值 Abstract The goal of financial management theory has already experienced a long process of development, the typical views on financial management objectives are: to maximize profits. The earnings per share maximization of shareholder wealth maximization, the maximization of enterprise value. In twentieth Century 80 years in theory and the stakeholder value maximization.As the reform further, the extent of economic globalization is deepening,China's enterprises according to the actual situation of their own accordwith the economic development of our country's financial management target, compared with reference is clear: low carbon strategy financial management objectives. The economic increase in value of financial management objectives.With the development of our country enterprise financial management objectives of value and the theory circle of our country,our country's financial management objectives will be towards a more healthy direction. In line with the actual development. Keywords: New situation; Financial management goal; Low carbon ; Economic value added |
