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| 摘要: |
| 企业财务目标一直是国内外财务学者关注的焦点之一。随着我国国有企业改革的进一步深化 ,现代企业制度的逐步建立与完善 ,直接反映着理财环境变化的财务管理目标 ,应根据环境的变化做适当调整。过去关于企业财务目标的几个重要表述各有其优缺点。分析比较与研究表明 ,企业价值最大化应是我国目前企业财务目标的理性选择 |
| 关键词: 财务目标,利润最大化,股东财富最大化,企业价值最大化 |
| DOI： |
| 分类号:F275 |
| 基金项目: |
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| Discussion on the Aim of Accounting in the Enterprise |
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唐俐' target='_blank'>TANG Li
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| Abstract: |
| The aim of enterprise accounting is a concern of the accounting personnel at home and abroad. With deepening the reform of the state-owned enterprises of China, establishment and development of modern enterprise system reflect the aim of the accounting ma |
| Key words: accounting aim,maximization of profit,maximization of the wealth of stock holders,maximization of enterprise values. |
