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企业可持续发展是一个被人们经常提及的话题,特别是在如今美国次贷危机严重波及全球经济、我国股市持续低迷的大环境下,重谈这个话题或许对企业的生存和发展有着更加现实和深远的意义。置身于当前这个大环境,有的企业可以安然无恙甚至实现超越,而有的企业则会备受打击。那些受到打击的企业往往将自身的遭遇归咎于外部的经济大环境,却忽略了“内因决定着事物的性质和发展方向”这个哲学道理。而在决定企业能否实现可持续发展的众多内部因素中,财务管理是企业管理的核心,抓住财务管理这个纲,就会起到纲举目张的作用。所以,这期“本期专题”我们为读者刊登了一组关于财务决策与企业可持续发展的文章,内容涉及企业的筹资行为、内外投资决策和股利分配决策是如何支持可持续发展的,希望能对正在探索可持续发展之路的企业有所启发。
The sustainable development of a company is a frequently mentioned topic. Especially under the circumstance that the U.S. subprime mortgage crisis now affects the global economy seriously and the stock market in our country continues to be in a downturn, revisiting this topic may have a more realistic outlook on the survival and development of an enterprise And far-reaching significance. Exposure to the current environment, some companies can be safe and sound even beyond, and some companies will be much harmed. Businesses that have been hit often blame their own sufferings on the external economic environment but ignore the philosophical truth that “internal factors determine the nature and direction of things.” Among the many internal factors that determine whether an enterprise can achieve sustainable development, financial management is the core of enterprise management. Taking this framework of financial management as a guideline will play a role in guiding its realization. Therefore, this issue “this issue ” for our readers published a series of articles on financial decision-making and sustainable development of enterprises, covering the enterprise’s financing behavior, domestic and foreign investment decisions and dividend distribution decision-making is how to support sustainable development , Hoping to inspire companies that are exploring sustainable development.