Chinese Enterprises The Choice Of Financial Management Objectives And Mode Of Calculation

enterprises' finance administration objective is a basic theory issue of enterprises'finance administration. moreover,it is a result expected to actualize enterprises' economy activity. it is an essence criterion in evaluating the reasonableness of enterprises'economy activity. Different finance administration objective will produce varied finance administration moving mechanism. thus,ensuring reasonable finance administration objective is of great importance in consummating enterprises' finance administration theory, optimizing enterprises' finance administration action,actualizing benign circulation of finance administration system. in recent years, there are diverse and confused studies. with regard to enterprises' finance administration issue. Up to now, there are no verdicts. So real operatives do not know what to do. The penman thinks that the study of finance administration objective must start with economy environment. The establishment of economy activity not only corresponds to aseptic law of enterprises' economy activity, reflect requirement of magnificent economy system and management pattern, but also considers the practical state of enterprises' finance administration, makes it practical and maneuverable. This paper expounds the development and actuality of China and other countries' finance administration objective theory, in accordance with several representative viewpoints existed in our present finance administration objective theory. Provides analysis (mostly including " economy benefits maximizing "," stockholder finance maximizing"." enterprise value maximizing", The penman thinksthat" enterprise value maximizing" should become enterprises'finance administration objective. according to problems emerged instate owned enterprises' "stocAnolder paramountcy" administrationpractice during reform period, this paPer provides a innovativethought. in accordance with computation problems existed in theeconomy objective of" enterprise value maximizing", makes athorough and meticulous study. in the last" enterprise valuecalculation mode" is made uP. On the one hand, this mode canprovide a kind of academic suPport for the establishing offinance administration objective, on the other hand, it can alsoprovide a kind of judgement criteria for evaluating thepractical effect of enterprise's economy works, enhancing itsbeing actual maneuverable.