谈我国中小企业财务管理的目标

企业财务管理目标是财务管理中的一个基本理论问题，也是评价企业理财活动是否合理有效的标准。目前，我国企业理财的目标有多种，其中多为美日模式。但我国的财务管理环境和美日有较大的区别，纯粹的模仿是行不通的，根据我国的实际，可持续发展的利润最大化是适合我国现阶段大多数中小企业的财务管理模式，它较好地解决了企业发展过程中财务方面的问题。

Talking about the Financial Management Target of Chinese Middle - and - small - sized Enterprises

The financial management target of enterprise, which is a basic theoretical problem of the financial management, is a standard for evaluating whether or not the financial management of enterprise is rational. Nowadays, the financial management targets of our country's enterprises are various, and most of Chinese enterprises adopt American mode and Japanese mode. However the financial management environment of our country is quite different from that of America and Japan, the pure simulation won't work. According to the reality of our country, the sustainable-development-based profit maximization, which is the suitable financial management mode for most of Chinese enterprises in recent stage, can solve well the problems in financial aspect in the course of the development of enterprises.