本文认为,当前我国企业应以“税后收益的增长”为财务管理目标。第一,税后收益的增长目标弥补了利润最大化目标的某些缺陷,更具有可操作性。首先,利润最大化目标的利润概念是模糊的,没有明确界定。这里所说的利润我们看不出 This paper argues that the current Chinese enterprises should be “after-tax earnings growth ” as the financial management objectives. First, the growth target of after-tax benefits makes up for some of the shortcomings of the goal of profit maximization and is more manageable. First, the concept of profit maximization of profit maximization is ambiguous, not clearly defined. We can not see the profits mentioned here