Three References To Financial Management Objectives

1, the advantage of maximizing profits and maximizing profits is that under the condition of commodity economy, the amount of surplus products can be measured by the value index of profit; the shortcoming of the profit maximization goal (1) does not consider the time value of capital; (2) the risk factors are not fully considered; (3) it is easy to lead to short-term behavior (4) without considering the profits and capital invested by enterprises.

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2, the maximum profit per share maximization of profit per share considers the matching relationship between profits and investment capital, but it does not take into account the time value of capital, nor takes full account of risk factors, and easily leads to short-term behavior.

3. The maximum value of an enterprise is the value of an enterprise.

The present value of the inflow of economic benefits is brought into consideration. Therefore, the time value factors of funds are taken into account; the risk factors are also taken into account, and the short-term behavior is also overcome.

The maximization view overcomes the defects of the first two viewpoints.

At the same time, it can also achieve capital preservation and appreciation.

Limitations: for a listed company, the price of a stock can reflect the value of a stock to a certain extent. The price here refers to the current price. At that time, the goal of maximizing enterprise value as financial management can not reflect the potential or expected earning power of an enterprise.

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The accounting law of the People's Republic of China stipulates: "as a person in charge of accounting units (accountants), the accountant's qualification certificate should also be qualified for more than three years or more.

Accounts receivable and financing should be collected.

1. take the creditor's rights receivable as the qualitative pressure, obtain the loan obtained from the bank as the short-term loan accounting enterprise's interest on the loan, and calculate according to the borrowing cost.

2. the sale of receivable claims does not include the sale of the receivable claims which are the most powerful: the enterprises should turn the receivable claims to be small and carry forward the provision for bad debts in Hongkong. Confirm that I have agreed on the sales returns, sales discounts, cash and so on, and confirm the sale profit and loss entries: (1) sale of receivable Credits: bank deposits, business expenses, other receivables: receivables: accounts receivable (2) receipt of returned goods.

Loan: other receivables: inventory commodity loan: main business cost: the cost of the main business, the sale of accounts receivable with the right of recourse with you. The enterprise is obliged to reclaim part of the creditor's claim according to the agreed amount from the bank. 3. the enterprise that discounts the claim receivable discount application shall bear the responsibility to repay the bank, and the enterprise applying for discounting shall carry out the accounting treatment according to the accounting principles of the receivable creditor's right as the quality and pressure to obtain the loan.