论企业财务管理目标与企业社会责任的关系.DOC

摘要:在很长时间里,管理者通常是以企业获取利润的多少来衡量企业的竞争能力,作为企业的财务管理目标。但单纯地以利润最大化来衡量，可能导致一系列问题的发生，侵害到他人的相关利益。因此，企业的财务管理目标应顾及相关利益者的利益，而非单单保障自身利益。

　　　近年来，许多的知名企业不断发生各种各类的问题，例如三鹿奶粉事件，富士康员工自杀事件等等，无疑都暴露了这些公司在追求利益上的丧失社会基本良知。这让企业承担社会责任成为社会关注的焦点，也成为企业经营管理中重要的一环，这不仅关系到企业财务目标的实现,还影响着众多利益相关者的利益。企业的财务管理目标不单以追求利润为目的，还应在获取应得利润的同时承担更多的社会责任。财务目标与社会责任目标之间既存在冲突，又要达到二者的协调一致。

　　　本文认为，企业社会责任是指企业在追求实现其财务管理目标的过程中，主动维护企业利益相关者的利益,在实现财务目标的同时不能忽视其社会责任。

关键词：财务管理目标、利益相关者、企业社会责任

Abstract:For a very long time, managers are usually with company profit to measure how much of the competitive ability of the enterprise, as the enterprise's financial management objectives. But simply to maximize profit to measure, may lead to a series of problems, to infringe others related interests. Therefore, the financial management target of the enterprise should consider stakeholders' interests, not only to protect their interests.

　　　In recent years, many well-known enterprises continue to occur all kinds of problems, such as the Sanlu milk powder incident, Foxconn employees Dutch act events and so on, it has exposed the company in the pursuit of the interests of the loss of basic social conscience. This makes the corporate social responsibility has become the focus of social attention, has become a business management is important one annulus, not only relates to the realization of enterprise's financial goal, has influenced many stakeholders. Enterprise financial management goal is not only to the pursuit of profit, also should be in profit at the same time to assume more social responsibility. Financial objectives and social responsibility of target between conflict, but also achieve the coordination of the two agreement.

　　　The article thinks, enterprise society responsibility is to show the enterprise is in the pursuit of the goal of financial management in the process of the enterprise, active maintenance of stakeholder interests, to achieve financial goals at the same time can not ignore its social responsibility.

Key words: financial management objectives；stakeholders；corporate social responsibility

　　　研究企业的财务管理目标与社会责任的关系，有利于实现企业的可持续发展。在很长的一段时间里,管理者以企业获取的利润多少来衡量企业的竞争力,以此作为企业财务管理目标,但从现代企业管理要求来看,以利润最大化作为财务管理的目标有较大的局限性,容易造成片面追求利润最大化进而导致企业短期行为，忽略人才培养、产品开发、生产安全及社会责任等，忽视远期投资，从而影响企业可持续发展。而且随着政府越来越重视企业的社会责任问题，加强企业的社会责任是增加企业发展竞争力的重要因素，也是企业财务管理的一个重要目标。企业承担社会责任，不仅可以对社会有益，也可以极大地增强企业自身的竞争力，塑造和提升企业形象，塑造企业文化，加强员工认同感，增强内部凝聚力为企业带来新的发展机会，从而促进企业的长远发展。