企业财务管理目标

【Abstract】wWw.shuoshilunwen.com According to the modern firm financial theory, there are some viewpoints about the goal of the firm. They are the maxim of profit, the maxim of shareholder’s interest, the maxim of the firm’s value and the maxim of the cash flow. None of them can be challenged by the others and became isolated. So the argument about the goal of rmancial management became so heated. The reason is that every viewpoint only put it’s point on the financial layer and ignore the concept of irm Only understand the concept of firm can we get a thorough understand of the goal of financial management. And the theory is so weak like the brook without resource, the tree without root.Based on it, this paper arrange as that:The first chapter introduces some viewpoints of the modern firm theory simply.The second chapter discusses the theory about modern financial management goal.The third chapter analyzes the problem existing in financial management goal according to the modern firm theory. And it also points out like that:nly in the capitali firm can the maxim of shareholder’s interest beregarded as the financial management goal.he modem firm’s rmancial management didn’t emphasis on the financeand quote the firm goal arbitrarily.he interest of the shareholder and the labor resource owner is opposite.nder the same external circumstance, the firm’s management risk isobjectively reflected by the manager’s capacity risk.The forth chapter gives a system aim to make the manager became the entrepreneur who can bear the risk. It also can make the manager and the owner combined as one. And the agent problem is resolved.At last, I discuss some viewpoints about the financial management goal.The aim of this paper is to discuss the goal of financial management after deriving the new viewpoint about firm theory. So the theory of financial management goal can be developed deeply.