Enterprise Financial Management Target Innovation Based on the Dual Angles of Strategy and Harmonious Theory

摘要

The paper analyses and evaluates the traditional enterprise financial management target and conducts innovative exploration on the enterprise financial management target from strategic height. It analyzes the reality and long-term sight of "enterprise value maximization" and put forwards that the strategic financial management target of modern enterprises should be the enterprise value maximization on the premise of fully fulfilling social responsibilities. To realize this ultimate financial management target, the enterprise should make use of the harmonious theory throughout the entire implementation process, sets interest equalization of stakeholders as " process financial management target" and abandons the traditional "interest maximization of stakeholders", which is an unrealistic and unfulfilled ultimate financial management target.