现代企业财务管理目标与政策适应的研究

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摘要

企业的存在是为了有组织的生产产品或提供劳务以适应社会需求，从而达到根本目地：盈利。所以企业在生产经营的过程中追求这样一个目标——保持并提高自己的盈利能力。这需要协调企业内在和社会的关系。因此谈到企业管理，而财务管理是企业的管理活动的重中之重，财务管理能够最直观地反应企业的财务状况与经营成果等，财务管理的目标直接关系到企业能否持续、健康地发展，所以我们需要设定科学合理的企业财务管理的目标。时代的车轮滚滚向前，市场经济的浪潮浩浩荡荡。财务管理的目标是会变化的，如何设定科学有效的财务管理目标才能促使企业在市场经济中持续、健康的生存下去，是很多企业关心的话题。

简单介绍企业财务管理目标的发展变化与现当代企业财务管理目标的选择与国家政策的适应，是本文的意义所在。

关键词　企业财务管理目标政策适应

1绪论····························································3

1.1选题背景····················································3

1.2研究意义····················································3

2企业财务管理目标的基本表现形式与中外研究进展的概述············································3

2.1利润最大化··················································3

2.2股东财富最大化··············································4

2.3企业价值最大化··············································4

2.4社会价值最大化··············································5

2.5中外研究进展的浮光掠影·········································5

3政策走向························································7

3.1中共中央《关于加快生态文明建设的意见》·················7

3.2 《十八大报告》·················································7

4 确定现代企业财务管理目标······························· 9

4.1以长远的眼光制定现代企业财务管理目标，与政策适应选对发展方向··10

4.2“社会目标、企业目标、个人目标相统一；社会责任、企业责任、个人责任相统一；社会利益、企业利益、个人利益相统一”的企业理念·········10

4.3华为的企业管理目标与“现代企业财务管理目标即实现社会价值最大化”的契合·······························11

4.4现代企业财务管理目标即实现社会价值最大化···········12

参考文献··························································12

致谢······························································13