【摘要】 现行的财务目标往往定位于利润最大化或股东财富最大化，忽视了企业的超利润目标和社会资源的最优配置，而增值额最大化是企业的理想财务目标。坚持增值额最大化可使社会财富最大化、社会福利最大化，社会资源的配置可达到帕累托最优。更多还原

【Abstract】 It is important to study financial objective both in theory and in practice , TheFinancial objective has a history of maximum of total products. maximum of profit andmaximum of stockholders’ wealth, They all neglect enterprises’ social responslbllitles and thebest protfolio of social resources. In new situation. financial objective should be located inmaximum of added value. sticking to it, we can get the maximum of the social wealth and socialwelfare, in the meanwhile, the protfolio of social resources can be parcto--optimality.更多还原