摘要
财务管理目标是财务管理的前提和基础 ,目前存在着“产值最大化”、“利润最大化”、“股东财富最大化”等理论 .本文分析了各种理论的优点和缺点 ;提出了所支持的观点——股东财富最大化 ,详细论述了“股东财富最大化”
The aim of business financial management is the precondition and basis of financial management. At present there are varieties of theories such as output value maximization, profit maximization and shareholders' wealth maximization. The merit and fault are revealed in the paper. Besides, it pronounced that the shareholders' wealth maximization is an ideal aim of business financial management. The theoretical basis and the executing form of the shareholds' wealth maximization were discussed.
出处
《武汉化工学院学报》
2004年第2期86-89,共4页
Journal of Wuhan Institute of Chemical Technology
关键词
财务管理目标
股东财富最大化
资本保值增值
权益资本增值率
aim of financial management
shareholders' wealth maximization
conservation and appreciation of capltal
rate of capital increment
