财务管理是对企业资金运动全过程进行决策、计划和控制的管理活动。其实质是以价值形式对企业的生产经营全过程进行综合性的管理。企业财务管理的目标,是指企业财务管理在一定环境和条件下所应达到的预期结果,它是整个财务管理工作的定向机制、出发点和归宿。确定合理的财务管理目标,无论在理论上还是在实践上,都有重要的意义。一、财务管理主要观点研究财务管理目标,有利于完善财务管理的理论结构、有效指导财务管理实践;科学地设置财务管理目标,有利于优化理财行为,实现财务管理的良性循环。因此,就有不少人对财务管理的目标问题,提出了各自的看法。其中,主要有如下观点:利润最大化,股东财富最 Financial management is the management of the decision-making, planning and control of the whole process of enterprise funds movement. Its essence is to value the form of integrated management of the entire process of production and management of enterprises. The goal of enterprise financial management refers to the expected result that enterprise financial management should achieve under certain circumstances and conditions. It is the orientation mechanism, starting point and destination for the entire financial management. To determine a reasonable financial management objectives, both in theory and in practice, have important meanings. First, the main point of financial management Research on financial management objectives, is conducive to improving the theoretical structure of financial management, effective management of financial management practices; scientifically set financial management objectives, help optimize financial behavior, to achieve a virtuous circle of financial management. Therefore, many people have put forward their own views on the goal of financial management. Among them, the main points are as follows: Profit maximization, shareholder wealth most