企业财务管理目标是企业财务管理活动所希望实现的结果。笔者以为,财务管理目标,既要符合企业财务活动的客观规律,体现宏观经济体制和企业经营方式的要求,又要充分考虑企业财务管理的实际情况,使之具有实用性和可操作性。本文拟就我国理论界已提出的有关理财目标的主要观点作些评析,并提出自己的看法。 The goal of enterprise financial management is the result that enterprise financial management activities hope to achieve. The author believes that the goal of financial management, it is necessary to comply with the objective laws of corporate financial activities, to reflect the macroeconomic system and business management requirements, but also give full consideration to the actual situation of corporate financial management, so that it has practicality and operability. This article intends to make some comments on the main points about the financial management goals that the theory circle in our country have put forward and put forward my own views.