关键词：企业财务目标 主流企业财务目标观点 确立企业财务目标
ABSTRACT：As China's socialist market economy and the continuous development and improvement, as well as the types of enterprise business model is changing. To achieve a virtuous cycle of business, we need to develop a reasonable financial goals, to strengthen enterprise management, directing financial activities, improve economic efficiency of enterprises. Corporate financial targets for the development of enterprises of strategic significance, is the enterprise financial management performance assessment basis. But to develop a reasonable financial goals more difficult. This is because the company's operations are subject to internal and external environment, and many other effects, with uncertainty.
For a long time, at home and abroad has been debated in the selection of corporate financial objectives, which are to maximize profits, earnings per share to maximize shareholders' equity to maximize shareholder wealth maximization, maximization of enterprise value, such as several mainstream. This paper analyzes the reasonable financial goals should have the characteristics listed the pros and cons of these mainstream view, combined with China's national conditions, confirms the enterprise value maximization is the best choice.
Keywords: corporate financial goals; mainstream corporate financial objectives; established corporate financial goals...