一、关于公司理财目标的主要观点综述1．公司利润最大化观点。由此派生的观点还有每股收益最大化等。这种观点认为:利润代表了公司新创造的财富,利润越多公司的财富增加越多,越接近于公司的目标。事实上,这种观点片面地将利润理解为公司的财富,具有很大的局限性:一是没有考虑利润取得的时间;二是没有考虑所获利润与投入资本额的关系;三是没有考虑获取利润所承担风险的大小。 First, a summary of the main points on the company’s financial management goals 1. Maximize the company’s profit point of view. Derived from this point there are maximized earnings per share. This view holds that profit represents the newly created wealth of the company, and that the more profits the more wealth increases, the closer it is to the company’s goal. In fact, this view of one-sided understanding of profits as the company’s wealth, has great limitations: First, did not consider the profit made of time; Second, did not consider the profits and capital invested in the relationship; third is not considered The size of the risk to take profits.