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【多选题】
财务管理总体目标中，关于企业价值最大化或股东财富最大化，叙述正确的有( )。A.
企业价值最大化，是指企业通过合理的经营，采用最优的财务管理政策和手段，使企业价值达到最大
B.
企业价值不是企业全部财产的市场价值，而是账面资产的总价值
C.
企业有形资产和无形资产价值的市场评价，反映了企业潜在或预期获利能力
D.
股东财富最大化是衡量企业财务行为和财务决策是否合理的标准
E.
实现企业价值最大化是其财务管理的主要目标
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