财务管理理论结构

国有企业财务管理环境和财务关系在财务管理理论结构中占据重要地位。

The financial management circumstances of state enterprises and financial relationship are very important in the theoretical structure of financial management .

论财务管理目标理论的框架结构

On the Theoretical Framework of Financial Management Objectives

21世纪，知识经济、电子商务及经济全球化的迅速发展，使现有财务管理理论体系和框架结构面临严峻挑战。

In the 21st century , the rapid development of knowledge economy , E-commerce and economic globalization put the existing system and frame of financial management theory into serious challenges .

研究财务管理目标，有利于完善财务管理的理论结构、有效指导财务管理实践；

Research on financial management target is conducive to perfecting the theoretical structure of financial management and effectively guiding the practice of financial management .

本文认为，非上市国有企业应选择股东财富最大化为企业的财务管理目标，在此基础上构建企业财务管理理论结构体系，并以此指导企业的财务管理实践。

The thesis believes that shareholder value maximum should be the best choice for target of non-listed state-owned enterprises , on which basis , build financial management theory system in order to instruct practice .