摘  要：隨著我國社會主義市場經濟的不斷發展和完善，我國企業的種類以及經營模式也發生著變化。要想實現企業經營的良性循環，就需要制定合理的財務目標，以加強企業管理、指導財務活動、提高企業的經濟效益。企業財務目標對于企業的發展具有戰略意義，是企業財務管理績效的考核依據。但制定合理的財務目標比較困難。這是因為企業的經營受到內部外部環境等多方面的影響，具有不確定性。

　　　長期以來，國內外一直在爭論企業財務目標的選擇問題，其中主要有利潤最大化、每股收益最大化、股東權益最大化、股東財富最大化、企業價值最大化等幾種主流觀點。本文通過分析合理的財務目標應具備的特征、列舉這些主流觀點的優劣，并結合我國國情，印證企業價值最大化是最優的選擇。

關鍵詞：企業財務目標 主流企業財務目標觀點 確立企業財務目標

ABSTRACT：As China's socialist market economy and the continuous development and improvement, as well as the types of enterprise business model is changing. To achieve a virtuous cycle of business, we need to develop a reasonable financial goals, to strengthen enterprise management, directing financial activities, improve economic efficiency of enterprises. Corporate financial targets for the development of enterprises of strategic significance, is the enterprise financial management performance assessment basis. But to develop a reasonable financial goals more difficult. This is because the company's operations are subject to internal and external environment, and many other effects, with uncertainty.

　　　For a long time, at home and abroad has been debated in the selection of corporate financial objectives, which are to maximize profits, earnings per share to maximize shareholders' equity to maximize shareholder wealth maximization, maximization of enterprise value, such as several mainstream. This paper analyzes the reasonable financial goals should have the characteristics listed the pros and cons of these mainstream view, combined with China's national conditions, confirms the enterprise value maximization is the best choice.

Keywords: corporate financial goals; mainstream corporate financial objectives; established corporate financial goals