摘要
企业承担社会责任与实现财务目标具有紧密的联系,企业在实现财务目标的同时,也应履行相应的社会责任,这对提升公司价值是有益处的。第一部分首先探讨了企业社会责任的相关企业社会责任的内涵、中央企业社会责任的特殊性及其履行方式;第二部分对企业的财务管理目标和社会责任的关系进行了分析,指出了在三种方式的驱动下二者的一致性,得出"相关者利益最大化"是中央企业财务目标的最佳选择;最后从财务目标和企业社会责任的角度,分析了二者之间的联系及其协调过程,强调了利益相关者各方利益的协调,而且提出了协调的方法,认为企业实现财务目标的过程就是将企业承担社会责任与实现财务目标契合,在承担社会责任的过程中实现财务目标,在实现财务目标的过程中承担社会责任。
Commitment to implement the goals of social responsibility has a close ties with enterprises financial objectives, should implement appropriate social responsibility for the promotion of value is beneficial. The first part of corporate social responsibility to the corporate social responsibility, the connotation of the enterprises and social responsibility of the uniqueness and its performance in the second part of the enterprise ; of financial management goals and social responsibility of the relationship was analysed and pointed out in three ways of the consistency of the two drivers, ＂maximize＂ the benefits related interests of enterprises is the central financial objectives of the best option ;last from a financial and corporate social responsibility, analysing the links between the two and coordinated process, the interests of all stakeholders, and a coordinated approach that enterprises financial goals of the process is to be socially responsible business and financial targets for friends, in the process of social responsibility for implementing financial objectives, in the pursuit of financial goals of the bear social responsibility.
出处
《经济研究导刊》
2010年第35期140-143,共4页
Economic Research Guide
关键词
社会责任
财务管理目
协调
social responsibility
finance management aim
coordination
