【摘要】 财务管理目标是财务管理的前提和基础 ,目前存在着“产值最大化”、“利润最大化”、“股东财富最大化”等理论。本文分析了各种理论的优点和缺点 ;提出了所支持的观点———股东财富最大化 ,详细论述了“股东财富最大化”的理论基础和具体的实现指标。更多还原

【Abstract】 The aim of business financial management is the precondition and basis of financial management.At present there are varieties of theories such as output value maximum,profit maximum and shareholders’ wealth maximum.The merit and fault are revealed in the paper.Besides,it pronounced that the shareholders’ wealth maximum is an ideal aim of business financial management.The paper also dicusses the theoretical basis and the executing form.更多还原