【摘要】 企业财务管理目标是财务管理的出发点和归宿,企业财务管理目标必须以企业目标为最终目标,即在企业“所有者财富最大化”的总目标下,以盈利能力作为理财的首要目标,以偿债能力为企业理财的次要目标,通过盈利能力、偿债能力的导向作用,提高企业的经济效益,确保资本的保值增值。更多还原

【Abstract】 The objective of financial management is the starting and ending point of financial management. The objective of financial management the of enterprise must take the objective of enlarging the wealth, profit should become the first important target and ability of paying a debt should be the secondary target. Through the guidance of gaining profits and ability of paying a debt, we can improve the performance of the enterprise and keep and rise in value of the capital.更多还原