Study On Optimization Of Enterprise Financial Target Selection Based On Financial Behavior

In the modern enterprise financial management, financial body and financial goals are important component, Financial main body found starting point for financial management, and financial goal pointed out the direction of financial management. How to determine the financial goal has always been one of the focus of academic debate, it is also the key of enterprise financial management to be reasonable. This article tries to link financial body and financial goals, find out the relationship between them, select reference factors scientifically, discuss financial goals optimization under the condition of different financial bodies.Financial Principal and financial goals is a modern enterprise financial management in two important part of the financial body to find the starting point for financial management, financial objectives for the financial management activities of clear direction, how to determine the financial goals has been one focus of the academic debate, corporate financial management in determining the reasonableness of the key. This article attempts subject to financial and corporate financial goals linked and find out the relationship between the two, by scientifically Reference factors, to explore different financial goals optimization Financial Actors Selection.Beginning of this century the emergence of the financial body monism financing body dualism and financial body dynamic theory, etc. from different point of view of the behavior of the main financial options, monism proposed financing body based on whether an independent financial rights as a standard to determine the company’s only business This legal entity only has a complete, independent financial authority determines the actual situation of the enterprise itself is the financial body, so it’s financial goals should aim to establish in their own basis. Dualism mentioned only for businesses to invest in elements of contractors to become the main business of finance, while financing body must have the financial control of the enterprise, while meeting these two requirements, only business owners and operators, and therefore would need the financial goals This is the basis of both their control over the development up. Dynamic theory that companies depending on their own circumstances and financial body in alternating control, when companies in the business owner’s financial targets under the goal to establish the basis of the financial owner, when companies in the operator’s business is financial goals built on the basis of the sum of the common objectives of the enterprise itself and individual operators target.Related research at home and abroad, the most mainstream view has to maximize shareholder wealth, maximize profits, maximize enterprise value and maximize stakeholder interests. Each view has its own advantages and disadvantages, but each of the theory and practice of financial environment and are a far cry from the specific case, therefore, the financial body and the financial targets linked to discuss specific financial goals in practice choose a significance.This paper described the necessity of research, followed by the financial body and the financial goals of the theoretical basis of interpretation and literature review, followed by the main financial paper analyzes the differences in financial body on financial behavior, and then from these differences Locate optimize financial objectives foothold, the last case elaborated by a financial objectives and financial goals difference optimization scheme selected based on the behavior of different financial body, and finally concluded with different financial objectives and financial body vary widely, according to Finance behavior starting point to develop financial goals in order to reach optimization.