目 录
一、企业财务管理目标研究应注意的问题·················································2
（一）财务管理目标的出发点问题··························································2
（二）财务管理目标的结构问题·····························································2
（三）财务管理目标的评价指标问题·······················································2
二、企业财务管理目标的种类及优缺点····················································2
（一）企业利润最大化·········································································2
（二）企业价值最大化·········································································3
（三）最大化目标的优缺点···································································4
三、我国财务管理目标的现实选择··························································5
（一）我国财务管理目标的现实发展状况·················································5
（二）我国财务管理目标的构成部分·······················································5
（三）我国企业财务管理目标的选择·······················································5
参考文献··························································································6
一、企业财务管理目标研究应注意的问题
（一）财务管理目标的出发点问题
（1）财务管理目标具有相对稳定性。随着宏观经济体制和企业经营方式的变化，随着人们认识的发展和深化，财务管理目标也可能发生变化。但是，宏观经济体制和企业经营方式的变化是渐进的，只有发展到一定阶段以后才会产生质变；人们的认识在达到一个新的高度以后，也需要有一个达成共识、为人所普遍接受的过程。因此，财务管理目标作为人们对客观规律性的一种概括，总的说来是相对稳定的。
（2）财务管理目标具有可操作性。财务管理目标是实行财务目标管理的前提，它要能够起到组织动员的作用，要能够据以
