一、正确理解“企业的”财务目标与“企业财务的”目标内涵　　“企业的”财务目标与“企业财务的”目标两者有着明显的区别。首先是主体不同。“企业的”财务目标主体归属于“企业”；“企业财务的”目标，主体归属于“企业财务部门”。其次是职能不同，即实现其目标各自发 First, correctly understand the “corporate’s” financial goals and “corporate financial” target connotation “Enterprise’s” financial goals and “corporate finance” goals have obvious differences. The first is that the main body is different. The “corporate” financial target subject belongs to “enterprise”; “corporate finance” target, the subject belongs to “enterprise financial department”. The second is the different functions, that is, the realization of their own goals.