The financial management objective, also called the financing objective, is the fundamental purpose achieved during the financial operation of enterprise , it determines the basic direction of the enterprise financial management. The financial management objective is starting point and endresult of all financial activities, and the basic standard by which whether the rationality of enterprise financial activity is evaluated, The financial management is one part of the enterprise management. and the handing operation concerned with acquirement and effective use of relative capital. The financial management objective depends on the total objective of the enterprise management, and is subjected to constraint of the characteristics of the financial management. The defects and its influence factors of various target models are revealed in the paper. The enterprise management objectives are studied in the paper, by means of comparison, summary and data-analysis method, the role and characteristics of the financial management objective are analyzed, several main viewpoints existing in our country are evaluated, and the positioning requirements and influence factors which must be taken into account are pointed out for drafting the financial management objective. Though there are some operational problems for multi-party stakeholder wealth maximization, it is still the best future financial management objective of enterprises in our country.
Keywords: Financial management objective, Fundamental purpose, Basic standard, Positioning requirement, Multi-party stakeholder wealth maximization
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