摘要
在社会主义市场经济体制下 ,企业财务目标最大化问题日益成为我国财务理论界和企业界关注的焦点 ,较为主流的观点是“股东财富最大化”。笔者认为 :这一观点不符合我国国情 ,而且缺乏可操作性 ,无法带来社会财富最大化 ,“相关者利益最大化”应是我国企业财务的最终目标。
Under the socialist market economy system,the maximization of enterprise financial aim is becoming the focus of our national finance theory world and enterprise world. The leading viewpoint is the maximized wealth for stockholders. But I don't think this viewpoint is fit for our national situations, and it also lacks of operational possibility, so it cannot bring to the society the greatest wealth. The maximized benefits for the related should be the enterprise financial aim of China.
出处
《河北经贸大学学报》
2000年第4期77-80,共4页
Journal of Hebei University of Economics and Business
关键词
财务目标
股东财富最大化
相关者利益最大化
the financial aim
the maximized wealth for stockholders
the maximized benefits for the related
