The Research of the Financial Management Goal
Abstract
The objective of financial management activities of enterprises want to achieve financial results and for evaluating the reasonableness of the investment activities of enterprises of basic standards. Because of financial management objectives directly reflect changes in the management of the environment, and in accordance with changes in the environment make the appropriate adjustments, it is the financial management system of the basic elements of theory and behavior-oriented, the practice of financial management for financial decision-making point of departure and destination. Financial Management restricts the basic operating characteristics and financial development, financial operations is a driving force. Different financial management objectives, will have different financial management mechanism, the scientific set of financial management objectives, to optimize the financial behavior, financial management to achieve a virtuous cycle of great significance. For the economic environment and many other reasons, financial management objectives are based on different times, different social reality is different. Some of the main financial goals are: to maximize profits, maximize shareholder wealth, enterprise value maximization, stakeholder value maximization, EVA maximization. Based on the comparison of these financial goals, and the economic environment of real analysis, financial management described in the related problems, to arrive at their own corporate financial management objectives in determining when the actual situation in light of its own, carefully chosen.
Keywords：Financial Management; Objectives; Maximization; optimization; Research
