摘 要：随着我国社会主义市场经济的不断发展和完善，我国企业的种类以及经营模式也发生着变化。要想实现企业经营的良性循环，就需要制定合理的财务目标，以加强企业管理、指导财务活动、提高企业的经济效益。企业财务目标对于企业的发展具有战略意义，是企业财务管理绩效的考核依据。但制定合理的财务目标比较困难。这是因为企业的经营受到内部外部环境等多方面的影响，具有不确定性。
长期以来，国内外一直在争论企业财务目标的选择问题，其中主要有利润最大化、每股收益最大化、股东权益最大化、股东财富最大化、企业价值最大化等几种主流观点。本文通过分析合理的财务目标应具备的特征、列举这些主流观点的优劣，并结合我国国情，印证企业价值最大化是最优的选择。
关键词：企业财务目标 主流企业财务目标观点 确立企业财务目标
ABSTRACT：As China's socialist market economy and the continuous development and improvement, as well as the types of enterprise business model is changing. To achieve a virtuous cycle of business, we need to develop a reasonable financial goals, to strengthen enterprise management, directing financial activities, improve economic efficiency of enterprises. Corporate financial targets for the development of enterprises of strategic significance, is the enterprise financial management performance assessment basis. But to develop a reasonable financial goals more difficult. This is because the company's operations are subject to internal and external environment, and many other effects, with uncertainty.
For a long time, at home and abroad has been debated in the selection of corporate financial objectives, which are to maximize profits, earnings per share to maximize shareholders' equity to maximize shareholder wealth maximization, maximization of enterprise value, such as several mainstream. This paper analyzes the reasonable financial goals should have the characteristics listed the pros and cons of these mainstream view, combined with China's national conditions, confirms the enterprise value maximization is the best choice.
Keywords: corporate financial goals; mainstream corporate financial objectives; established corporate financial goals
