摘要
财务管理目标是理财的起点问题,公司治理结构直接影响财务管理目标的设定。本文介绍了几种主要的财务管理目标模式,结合公司治理结构的发展,分析了股东财富最大化财务管理目标消亡的必然性,并结合我国国情分析了我国该如何选择合理的、实用的、可操作的财务管理目标。
Finaneial management target is the fundamental issue in financial planning, and its designing is directly influenced by corporate governance structure. This article introduces several major models of the financial management target and analyzes the inevitable death of the targets that eater to maximizing the shareholders＂ interest.It also explains how China can choose the reasonable, practical and feasible financial management targets in the light of the reality of the country.
出处
《上海金融学院学报》
2006年第6期49-52,共4页
Journal of Shanhai Finance University
关键词
财务管理目标
公司治理结构
企业价值最大化
利益相关者
financial management target
corporate governance structure
maximizing the value of the corporation
linterest-concerned groups
