文档介绍：.页眉. .页脚企业财务管理体制研究【摘要】财务管理的目标是企业理财活动所希望实现的结果,是评价企业理财活动是否合理的基本标准。确立合理的财务管理目标,在理论和实践上都有重要的意义;财务管理活动是企业的资金管理;保证企业正常运作的是合理的资金流动。因此,财务管理尤其是资金的管理成为企业管理活动的重要组成部分;财务报告为信息用户的决策提供较强相关性的信息,因此我国财务报告体系的改革在财务体制管理中占有重要的意义。通过对企业财务管理的研究笔者对目前我国学术界存在的几种关于财务管理目标的观点提出自己的看法,认为企业价值最大化是我国企业财务管理目标的现实选择,并对如何加强企业财务管理的有效途径,提出了我国企业财务管理主体发展的思路及财务报告体系改革思路。【关键词】企业;财务管理体制;现实选择;财务报告体系 Enterprise financial control system research Abstracts : The financial control goal is the enterprise manages finances the activity tohope the realization the result, is appraises the enterprise to manage finances moves whether reasonable primary standard. Establishes the reasonable financial control goal, all has the vital significance in the theory and the practice; The financial control activity is enterprise's fund management; Guaranteed the enterprise normal operation is the reasonable resource flow. Therefore, financial control in particular fund management into business management activity important constituent; The financial report provides the strong relevant for the information user's decision-making information, therefore our country financial report system reform holds the vital significance in the financial system management. Through to the enterprise financial control research author several kinds which exists to the present our country academic circles about the financial control goal viewpoint proposed own view, thought the enterprise value maximization is Our country Enterprise financial control goal reality choice, and how to strengthens the enterprise financial control the effective way, proposed Our country Enterprise financial control main body development mentality and the financial report system reform mentality. .页眉. .页脚 Keywords: Enterprise; Financial control system; Reality choice; Financial report system 第一章财务管理目标的现实选择一目前学术界存在的主要观点我国财务管理目标经历了 1978 年以前的产值最大化阶段和改革初期的利润最大化阶段。实践告诉我们,这两种目标都不是财务管理的最终目标。关于财务管理的目标,目前学术界主要存在以下 5种观点。(一) 股东财富最大化:是指通过财务上的合理经营,为股东带来最多的财富。持这种观点的学者认为,股东创办企业的目的是扩大财富。他们是企业的所有