英语翻译财务管理目标又称理财目标,是指企业进行财务活动所要达到的根本目的,它决定着企业财务管理的基本方向.财务管理目标是

英语翻译
财务管理目标又称理财目标,是指企业进行财务活动所要达到的根本目的,它决定着企业财务管理的基本方向.财务管理目标是一切财务活动的出发点和归宿,是评价企业理财活动是否合理的基本标准.财务管理是企业管理的一部分,是有关资金的获得和有效使用的管理工作.财务管理的目标,取决于企业的总目标,并且受财务管理自身特点的制约.本文揭示了各种目标模式的缺陷及其影响因素.本文主要是对企业管理目标方面进行研究,通过采用对比、总结、数据分析的方法,对财务管理目标作用及特征的分析,对当前我国存在的几种主要观点进行评价,指出了我国制定财务管理目标的定位要求和必须考虑的影响因素.虽然多方利益相关者财富最大化目前存在一些操作性的问题,但是其仍是我国企业未来最佳的财务管理目标.
关键字：财务管理目标,根本目的,基本标准,定位要求,多方利益相关者财富最大化

The financial management objective, also called the financing objective, is the fundamental purpose achieved during the financial operation of enterprise , it determines the basic direction of the enterprise financial management. The financial management objective is starting point and endresult of all financial activities, and the basic standard by which whether the rationality of enterprise financial activity is evaluated, The financial management is one part of the enterprise management. and the handing operation concerned with acquirement and effective use of relative capital. The financial management objective depends on the total objective of the enterprise management, and is subjected to constraint of the characteristics of the financial management. The defects and its influence factors of various target models are revealed in the paper. The enterprise management objectives are studied in the paper, by means of comparison, summary and data-analysis method, the role and characteristics of the financial management objective are analyzed, several main viewpoints existing in our country are evaluated, and the positioning requirements and influence factors which must be taken into account are pointed out for drafting the financial management objective. Though there are some operational problems for multi-party stakeholder wealth maximization, it is still the best future financial management objective of enterprises in our country.
Keywords: Financial management objective, Fundamental purpose, Basic standard, Positioning requirement, Multi-party stakeholder wealth maximization