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随着社会经济的不断发展与进步,企业社会责任已引起全社会的广泛关注。企业在生产经营过程中如何尽可能满足相关利益者的利益需求,这是一个很现实的问题。就此本文基于利益相关者的视角,对企业的财务管理目标进行了探讨,认为利益相关者最大化是现代企业比较理想、科学的一种财务管理目标,该目标按照内部利益相关者、外部利益相关者、社会环境和自然环境等四个方面展开论述。
With the continuous development and progress of social economy, corporate social responsibility has drawn wide attention of the whole society. It is a very real problem how to meet the interests of stakeholders as much as possible in the process of production and operation. Based on the stakeholder perspective, this article explores the financial management objectives of the enterprise, and considers that the maximization of the stakeholders is a more ideal and scientific financial management goal of the modern enterprise. According to the internal stakeholders, the external stakeholders People, social environment and natural environment.