現(xiàn)代企業(yè)財務(wù)管理目標(biāo)與政策適應(yīng)的研究

摘要

企業(yè)的存在是為了有組織的生產(chǎn)產(chǎn)品或提供勞務(wù)以適應(yīng)社會需求，從而達到根本目地：盈利。所以企業(yè)在生產(chǎn)經(jīng)營的過程中追求這樣一個目標(biāo)——保持并提高自己的盈利能力。這需要協(xié)調(diào)企業(yè)內(nèi)在和社會的關(guān)系。因此談到企業(yè)管理，而財務(wù)管理是企業(yè)的管理活動的重中之重，財務(wù)管理能夠最直觀地反應(yīng)企業(yè)的財務(wù)狀況與經(jīng)營成果等，財務(wù)管理的目標(biāo)直接關(guān)系到企業(yè)能否持續(xù)、健康地發(fā)展，所以我們需要設(shè)定科學(xué)合理的企業(yè)財務(wù)管理的目標(biāo)。時代的車輪滾滾向前，市場經(jīng)濟的浪潮浩浩蕩蕩。財務(wù)管理的目標(biāo)是會變化的，如何設(shè)定科學(xué)有效的財務(wù)管理目標(biāo)才能促使企業(yè)在市場經(jīng)濟中持續(xù)、健康的生存下去，是很多企業(yè)關(guān)心的話題。

簡單介紹企業(yè)財務(wù)管理目標(biāo)的發(fā)展變化與現(xiàn)當(dāng)代企業(yè)財務(wù)管理目標(biāo)的選擇與國家政策的適應(yīng)，是本文的意義所在。

關(guān)鍵詞　企業(yè) 財務(wù)管理 目標(biāo)  政策適應(yīng)  

目    錄

1緒論····························································3

  1.1選題背景····················································3

  1.2研究意義····················································3

2企業(yè)財務(wù)管理目標(biāo)的基本表現(xiàn)形式與中外研究進展的概述············································3

  2.1利潤最大化··················································3

  2.2股東財富最大化··············································4

  2.3企業(yè)價值最大化··············································4

2.4社會價值最大化··············································5

2.5中外研究進展的浮光掠影·········································5

3政策走向························································7

3.1中共中央《關(guān)于加快生態(tài)文明建設(shè)的意見》·················7

3.2 《十八大報告》·················································7

4 確定現(xiàn)代企業(yè)財務(wù)管理目標(biāo)······························· 9

4.1以長遠(yuǎn)的眼光制定現(xiàn)代企業(yè)財務(wù)管理目標(biāo)，與政策適應(yīng)選對發(fā)展方向··10

4.2“社會目標(biāo)、企業(yè)目標(biāo)、個人目標(biāo)相統(tǒng)一；社會責(zé)任、企業(yè)責(zé)任、個人責(zé)任相統(tǒng)一；社會利益、企業(yè)利益、個人利益相統(tǒng)一”的企業(yè)理念·········10

4.3華為的企業(yè)管理目標(biāo)與“現(xiàn)代企業(yè)財務(wù)管理目標(biāo)即實現(xiàn)社會價值最大化”的契合·······························11

4.4現(xiàn)代企業(yè)財務(wù)管理目標(biāo)即實現(xiàn)社會價值最大化···········12

參考文獻··························································12

致謝······························································13