摘要
随着社会经济环境在不断的优化，企业管理的观念也在不断的变化，关于对最优企业财务管理目标的话题还存在很大的争议。不同的财务管理目标会对企业的生产经营活动产生影响，所以正确设置企业财务管理目标是一个企业能否长久发展的重要作用。
现代企业在确定它们的生产目标、销售目标等内容时，往往是基于企业财务管理目标的考虑，在此基础上进行设定。正是源于它的重要性，使得企业更加重视财务管理，财务管理目标能够很大程度上的刻画企业目标，设置一个符合企业的财务管理目标，对于企业发展很重要。
企业现代财务管理目标的设定，主要是由企业目标决定。各利益群体之所以组建企业，就是希望通过这个平台增加利益，它的存在主要是让投资者收获更多的报酬。目前，现代企业财务管理的目标主要由四种观点，包括：“利润最大化”、“股东财富最大化”和“企业价值最大化”“资本配置最优化”。在这四种目标的设定下，企业获取利润的视角不同，对于风险的预估不同，同时还一定程度的反映了资本与收益间的联系，这几种基本观点都存在一定的片面性，各有不足。
关键词：社会经济企业财务管理目标利润最大化企业价值最大化
股东财富最大化资本配置最优化
目录
摘要·······························································I
现代企业财务管理目标的的国内外发展·············2
（一）国内发展现状·······················2
（二）国外发展现状·······················2
二、财务管理目标的种类及优缺点····························3
（一）利润最大化···············································3
1.利润最大化目标的优点········································3
2.利润最大化目标的缺点··············································3
（二）企业价值最大化···········································3
1.企业价值最大化目标的优点·································3 2.企业价值最大化目标的缺点··········································3
（三）股东财富最大化···········································3
1.股东财富最大化目标的优点····································3
2.股东财富最大化目标缺点··········································3
（四）资本配置最优化···········································3
1.资本配置最优化目标的优点····································3
2.资本配置最优化目标的缺点··········································3三、绍兴百大财务管理目标案例分析·······················4
（一）绍兴百大案例简介·····················4
（二）绍兴百大案例分析·····················4
1.绍兴百大持股对企业财管理目标的影响············```···4
2.高级管理人员持股的利与弊······················4
3.高级管理人员持股的股权激励方案看法·················4四、实现绍兴百大财务管理目标解决方案················5
（一）绍兴百大解决措施······················5
参考文献······························6
致谢··································7
