摘要
利润的最大化、股东财富最大化、企业价值最大化这些企业财务管理目标的演进是随着社会发展和企业制度变革而形成的 ,企业价值最大化的管理目标更加符合我国社会主义初级阶段的国情。公司治理结构可以区分为“股东至上”模式和“共同治理”模式 ,这是影响企业财务管理目标实现的主要因素。
Financial management objectives such as profit maximization, shareholder's wealth maximization and value maximization of the enterprise are evolved with the development of society and reform of enterprise system. Value maximization of the enterprise is suitasle for the companies in China now. Coporate governance structure is the primary factors determine the reality of financial management objectives. The factors of deciding management and exterior environment also influence it.
出处
《财经理论与实践》
CSSCI
北大核心
2003年第2期58-61,共4页
The Theory and Practice of Finance and Economics
关键词
财务管理目标
利润最大化
股东财富
最大化
企业价值
Financial management objectives
profit maximization
shareholder's wealth maximization
the value maximization of the enterprise
the company governance structure
