摘要
财务管理目标一直存在单一目标与多元目标之争,其主要观点可以概括为盈利能力最大化目标和财务能力协调化目标。盈利能力最大化不如盈利成长能力最大化,盈利成长能力最大化不如可持续盈利成长能力最大化。可持续盈利成长能力是企业财务能力的核心指标。因此,企业财务管理应以可持续盈利成长能力最大化为目标。
Financial management target has always a contradiction between sole_purpose and multi_purpose. The main point can be summarized as a harmonized target between maximum profit and profitability. Maximum profit is less than maximum profit growing ability which is less than maximum sustainable profit growing ability. The sustainable profit growing ability is the core inficator of an enterprises financial ability. Therefore an enterprises financial management should take the maximum sustainable profit growing ability as purpose.
出处
《南华大学学报（社会科学版）》
2003年第3期44-47,共4页
Journal of University of South China(Social Science Edition)
基金
国家自然科学基金资助项目。(项目编号:70272048)
