财务管理目标是指企业理财活动最终达到的目的，是评价企业理财活动是否合理的基本标准，它决定着财务管理的基本方向。本文主要研究了在国内外经济状况为背景下，财务管理目标的选择对中小企业意义和作用。通过对“利润最大化”、“经济效益最大化”、“股东财富最大化”、“企业价值最大化” 等有代表性的财务管理目标理论及优缺点进行评析，同时，结合中小企业自身的特点，通过规范性研究，对经济增加值的相关理论和优越性进行分析，并结合实际案例进行论证，进而得出 “EVA最大化”这一的既不淡化利益追求，又不致因过于追求利益最大化而冒过大风险适合中小企业的财务管理目标。
关键词 中小企业 财务管理目标 经济增加值
毕 业 论 文 外 文 摘 要
Title The Realistic Choice of Small and Medium Enterprise
Financial Management Objectives
Abstract
Financial management goal is to show enterprise financing activities ultimately achieve the objective is to appraise enterprise financial activity whether reasonable, it determines the basic standard of financial management basic direction. This paper mainly studies the economic situation at home and abroad for the background, the financial management target selection of small and medium-sized enterprises meaning and function. Based on "profit-maximization", "economic benefit maximization," "stockholder wealth maximization", "the maximization of enterprise value" as a representative of the theory of financial management objectives and the advantages and disadvantages, meanwhile, combining the characteristics of small and medium enterprises themselves, through the normative research on economic value and the related theory and superiority analysis, combined with the actual cases, Then come to "EVA maximization" that's not dilute the interests of the pursuit, but also not too far in pursuing the interests of maximizing the excessive risk of financial management objectives for small and medium enterprises.
Keywords Small and Medium Enterprise Financial Management Objectives Economic Value Added
目 录
1 引言………………………………………………………………………………………1
2财务管理目标的研究现状及中小企业的特点…………………………………………2
2.1 财务管理目标的含义…………………………………………………………………2
2.2 企业财务管理目标……………………………………………………………………2
2.3 现代中小企业的现状及特点…………………………………………………………4
3 各个财务管理目标对中小企业的影响…………………………………………………6
3.1 利润最大化目标对中小企业的影响…………………………………………………6
3.2 经济效益最大化目标对中小企业的影响……………………………………………6
3.3 股东财富最大化目标对中小企业的影响……………………………………………7
3.4 企业价值最大化目标对中小企业的影响……………………………………………7
4 中小企业财务管理目标的选择：EVA最大化……………………………………………9
4.1 有关EVA财务管理目标的概述………………………………………………………9
4.2 EVA财务管理目标的优越性分析……………………………………………………11
4.3 青岛海尔股份EVA案例分析…………………………………………………………13
结束语……………………………………………………………………………………17
致谢………………………………………………………………………………………18
参考文献…………………………………………………………………………………19,2739