财务管理目标是评价企业财务活动是否合理的标准，它决定着财务管理的基本方向。
Financial management target, which is the criterion of evaluating whether enterprise's financial activities are rationale or not, determines the fundamental direction of the financial management.
本文试图从价值和降低会计政策对财务评价的影响的角度来分析探讨航运企业财务指标评价体系。
In this essay, I would like to establish a set of maritime transportation enterprises financial evaluation indexes system from the point of view of price and choice of accounting policies.
试用灰色理论中的关联度概念与模糊数学相结合的方法，采用“相对接近度”指标对企业财务状况进行评价。
The method of possibility statistics is tried by using the index of the near degree of relative to syntheticly evaluate the financial situation of enterprises.
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