| 从公司治理结构透视改制后的国有企业财务管理目标 |
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| 引用本文： | 张学军,张劲松. 从公司治理结构透视改制后的国有企业财务管理目标[J]. 哈尔滨学院学报, 2006, 27(8): 35-37 |
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| 作者姓名： | 张学军 张劲松 |
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| 作者单位： | 1. 哈尔滨学院,审计处,黑龙江,哈尔滨,150080
2. 哈尔滨商业银行,双鸭山分行,黑龙江,双鸭山,155100 |
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| 摘 要： | 文章从全新的角度认识企业财务管理目标,进而得出企业价值最大化是当前我国国有企业应采用的财务管理目标。在参考了相关者利益最大化理论后,笔者将企业价值最大化的内涵由仅顾及股东和债权人两方面扩展到在股东利益的主导下兼顾其他相关者权益,并提出了保证企业财务管理目标实现的措施。
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| 关 键 词： | 财务管理目标 股东财富最大化 企业价值最大化 |
| 文章编号： | 1004-5856（2006）08-0035-03 |
| 收稿时间： | 2005-12-10 |
| 修稿时间： | 2005-12-10 |
On the Financial Management Goal of State-Owned Enterprises After the Company Structure Reform |
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| ZHANG Xue-jun,ZHANG Jin-song. On the Financial Management Goal of State-Owned Enterprises After the Company Structure Reform[J]. Journal of Harbin University, 2006, 27(8): 35-37 |
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| Authors: | ZHANG Xue-jun ZHANG Jin-song |
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| Affiliation: | 1. Harbin University, Harbin 150080, China ; 2. Harbin Bank of Commerce, Shuangyashan 155100, China |
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| Abstract: | From a fresh angle,the paper reveals the aim of enterprises' financial management with the conclusion that the maximum value is the possible goal.With the reference,it is proposed that the implication of the maximum value is that the interest should be extending to more stockholders from creditors and stockholders.Furthermore,the paper offers some measures for guaranteeing the fulfillment of the goals. |
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| Keywords: | goal of financial management maximization of stockholder' wealth maximization of enterprises' value |
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