【摘要】 面对全球性企业社会责任运动的强烈挑战,企业财务管理必将发生相应的变革。这不仅是一个现实选择的问题,而且是一个理论上有待研究并给予明确回答的问题。本文着重运用利益相关者理论,对这一问题进行了探讨,认为企业承担社会责任不是一种简单的利他主义,而是一种既利己也利他的最优抉择;企业财务管理变革必须在财务目标、财务治理、财务政策和财务评价等方面突破"股东至上"逻辑,建立起"利益相关者合作"财务管理模式。更多还原

【Abstract】 In face of challenges posed by the global movement to promote corporate social responsibility,finance management is sure to embrace a reform.Theoretical studies and findings are necessary on this issue.Through research based on the stakeholder theory,we believe that it is the optimal choice for enterprises to undertake social responsibilities because it will benefit both themselves and other stakeholders.The reform in finance management should aim at building a "stakeholder synergy" model of finance management,which should be reflected in the objectives,governance,policies and assessment of finance management更多还原