摘要
论述了理财目标应具备的功能与特征，指出了各种理财目标的缺陷，着重阐述了企业价值最大化这一理财目标的不足。在此基础上提出并论证了较科学的理财目标，即所有者财富最大化。
The functions and
characteristics of the goals that financial management should have is described. Then the faults of
several present goals of financial management are pointed out, while the faults of enterprise value
maximization are stated. At last the more scientific goal of financial management, i.e owner wealth
maximization is put forward.
关键词
理财目标
企业
价值最大化
goal of financial management
enterprise value
maximization
owner wealth maximization
