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科学的企业财务管理目标对于完善市场经济体制、贯彻落实科学发展观、建设和谐社会具有重大的现实意义,而传统的企业财务管理目标已经滞后于可持续发展和构建和谐社会的迫切需要,已失去其存在的必要性,故如何构建企业财务目标是当今中外理论界与实务界急待解决的热点和难点问题。本文通过对现行企业财务管理目标相关观点的分析比较,提出多元利益价值最大化即与企业相关者的经济利益、社会利益、环境利益、生态利益最大化作为企业的财务目标,它必将为推动企业与社会的可持续发展,构建和谐社会发挥其重要作用。
The goal of scientific enterprise financial management is of great practical significance for perfecting the market economic system, implementing the scientific concept of development and building a harmonious society. However, the traditional goal of corporate financial management lags behind the urgent need of sustainable development and building a harmonious society and has lost Therefore, how to construct the financial goals of enterprises is a hot and difficult issue urgently needed to be solved by both Chinese and foreign theoretical and practical circles. Based on the analysis and comparison of current financial management objectives, this paper proposes that the maximization of multiple benefits is the financial goal of enterprises to maximize their economic benefits, social benefits, environmental benefits and ecological benefits. It is imperative to promote Enterprises and social sustainable development, building a harmonious society to play an important role.