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财务目标是企业财务管理活动的起点和终点,是企业财务基础理论和财务应用理论的重要纽带。探析企业财务管理目标,不仅是企业管理者不容回避的问题,也是亟待解决的首要问题,这需要学术界和实业界进行积极地探索和研究。本为以能源企业为研究对象,以企业资源结构理论为理论基础,提出“以人为本”的能源企业复合式财务目标体系构建设想,希望为企业财务管理目标的建立提供更为科学合理的理论依据和实践参考。
Financial goals are the starting point and end point of the financial management activities of an enterprise. They are the important link between the basic theory of financial management and the theory of financial application. To explore the goal of enterprise financial management is not only an unavoidable problem for business managers, but also the most important issue to be solved urgently. This requires active exploration and study by academia and industry. This article takes energy enterprise as research object and enterprise resource structure theory as theoretical basis, puts forward the concept of “people-oriented” and constructs compound financial target system of energy enterprise, hoping to provide a more scientific and reasonable theory for the establishment of enterprise financial management goal Basis and practice reference.