本科毕业设计（论文）说明书
现代企业财务管理目标的研究
学 院 专业班级 学生姓名 学生学号 指导教师 提交日期
摘 要
我国的社会经济环境在不断地优化，企业管理的观念和技术也在不断地变化，对最优财务管理目标的争议从未停止。财务管理的目标对一个企业的发展方向起着制约作用，是企业财务运行的原动力。不同的财务目标对企业的生产经营活动产生不同的影响，所以科学的设置财务管理目标对一个企业的长远发展起到决定性的作用。
本文主要是对企业财务管理目标方面进行研究，通过采用对比、总结、分析的方法，综合了最几年来国内外对于财务管理目标的研究成果。第一章为绪论部分，对论文的选题背景及研究意义进行阐述，对相关文献进行综述。第二章是从企业选择财务目标的研究应注意的问题，对财务管理目标研究的出发点、财务管理目标的结构、财务管理目标的评价指标，这三个方面进行概括阐述。第三章是企业财务管理目标的种类及优缺点的分析，对几种常见财务管理目标的进行对比分析。第四章对在选择最优财务管理目标进行具体的分析，最后提出最合适我国经济体制的财务管理目标。
随着我国的市场经济不断的发展，使得企业更加重视相关利益方的权益和公司生产要素与资本的合理配置，优化企业资本结构也是实现企业价值最大化的内在要求。所以本人认为我国的企业财务管理目标，以“企业价值最大化和企业资本配置最优化”的结合为最终的目标。
关键词：企业财务管理目标，企业价值最大化，资本配置最优化
I
Abstract
Our socio-economic environment in continuously optimize enterprise management concepts and techniques are constantly changing, controversy has never stopped optimal financial management objectives. The goal of financial management plays a restraining effect on the direction of the development of an enterprise, is the driving force behind the running of corporate finance. Different financial goals have different effects on production and business activities of enterprises, scientific set the goal of financial management has played a decisive role in the long-term development of an enterprise.
In this essay, enterprise financial management objectives through the use of contrast, to summarize, the analysis method, a combination of domestic and foreign research results for the financial management objectives in the most recent years. The first chapter is the introduction part of the thesis research background and significance of research elaborate on a literature review. The second chapter is from enterprises to choose the financial goals of the study should be noted that the problem, the starting point of the financial management objectives of the study, the structure of the financial management objectives, evaluation of financial management objectives, these three aspects summarized elaborated. The third chapter is the analysis of the types and the advantages and disadvantages of corporate financial management objectives, a comparative analysis of several common financial management objectives. Chapter specific analysis for selecting the optimal financial management objectives, and finally put forward the most appropriate financial management objectives of China's economic system.
With the continuous development of China's market economy, allowing companies to pay more attention to the interests of stakeholders and the company of factors of production and the capital of the rational allocation, optimization of corporate capital structure is an inherent requirement to maximize enterprise value. So I think that China's enterprise financial management objectives, the ultimate goal of maximizing corporate value and corporate capital allocation optimization combination of.
Keywords：financial management objectives，enterprise value maximization，optimization of capital allocation
II
目 录
摘 要 ................................................................................................................................................ I Abstract .......................................................................................................................................... II 目 录 ............................................................................................................................................. III 第一章 绪论 .................................................................................................................................... 1
1.1研究背景和意义 ................................................................................................................ 1 1.2 文献综述 ........................................................................................................................... 1
1.2.1 流行的财务管理目标 ............................................................................................ 1 1.2.2 市场经济下财务管理目标理性选择的意义 ........................................................ 2 1.2.3 我国市场经济下财务管理目标理性选择的作用 ................................................ 3 1.3 研究思路及方法 ............................................................................................................... 4 第二章 企业财务管理目标研究应注意的问题 ........................................................................... 5
2.1 财务管理目标研究的出发点问题 ................................................................................... 5 2.2 财务管理目标的结构问题 ............................................................................................... 5 2.3 财务管理目标的评价指标问题 ....................................................................................... 6 2.4 本章小结 ........................................................................................................................... 6 第三章 企业财务管理目标的种类及优缺点 ............................................................................... 7
3.1 利润最大化 ....................................................................................................................... 7
3.1.1 利润最大化目标的概念 ........................................................................................ 7 3.1.2 利润最大化目标存在的合理性 ............................................................................ 7 3.1.3 利润最大化目标的缺陷 ........................................................................................ 8 3.2 企业价值最大化 ............................................................................................................... 9
3.2.1 企业价值最大化目标的概念 ................................................................................ 9 3.2.2 企业价值最大化目标存在的合理性 .................................................................... 9 3.2.3 企业价值最大化目标的缺陷 .............................................................................. 10 3.3 股东财富最大化 ............................................................................................................. 11
3.3.1 股东财富最大化目标的概念 .............................................................................. 11 3.3.2 股东财富最大化目标存在的合理性 .................................................................. 11 3.3.3 股东财富最大化目标的缺陷 .............................................................................. 12 3.4资本配置最优化 .............................................................................................................. 13
3.4.1资本配置最优化的概念 ....................................................................................... 13 3.4.2资本配置最优化的合理性 ................................................................................... 13 3.4.3资本配置最优化的缺陷 ....................................................................................... 14
III
现代企业财务管理目标的研究-毕业论文
