财务目标作为财务主体进行财务活动的出发点和归宿,是财务运行的一种驱动力,决定着现代财务的基本方向,是评价财务活动是否合理的标准之一,更是财务管理尤其是财务决策所依据的最高准则,成为构建财务运行理论的基石。不同的财务目标,会产生不同的财务运行机制,科学地确定和设置财务目标,对优化财务行为,实现良性财务循环,意义 Financial goals as the financial main body of the financial activities of the starting point and destination, is a driving force of financial operations, determines the basic direction of modern finance is one of the criteria to assess the financial activities is reasonable, but also financial management, especially financial decision-making The basis of the highest standards, the cornerstone of building a theory of financial operations. Different financial goals, will have different financial operating mechanism, scientifically determine and set the financial goals, to optimize financial behavior, to achieve a benign financial cycle, meaning