This paper present aspects about enterprise like a system, characteristics and objectives of enterprises and relations between enterprise and medium. According to our approach, we consider the enterprise represents a system made of units, phenomena, objects, processes, individuals or groups connected by material, informational, decisional and psycho-social flows into an entirety meant to achieve common goals. In a systemic approach, the enterprise has a group of specific features fulfilling many roles such as: an administrative and organizational system, an economic system, an autonomous organization, a complex system, technical and productive system, a social system, a goal oriented system, a cybernetic system. The enterprise activity is organized in order to fulfill the enterprise goals. A short review of the main theories developed over the time concerning the enterprise goals shows us a continuous debate on the subject up to our days. As a conclusion, we may say that there is no single goal to fulfill but a variety of goals, differently pursued by the shareholders (stockholders, managers, employees, creditors, business partners). These goals are sometimes contradictory, that's why prioritizing them is necessary.