摘要:在很長時間里,管理者通常是以企業(yè)獲取利潤的多少來衡量企業(yè)的競爭能力,作為企業(yè)的財務(wù)管理目標。但單純地以利潤最大化來衡量，可能導(dǎo)致一系列問題的發(fā)生，侵害到他人的相關(guān)利益。因此，企業(yè)的財務(wù)管理目標應(yīng)顧及相關(guān)利益者的利益，而非單單保障自身利益。

　　　近年來，許多的知名企業(yè)不斷發(fā)生各種各類的問題，例如三鹿奶粉事件，富士康員工自殺事件等等，無疑都暴露了這些公司在追求利益上的喪失社會基本良知。這讓企業(yè)承擔社會責任成為社會關(guān)注的焦點，也成為企業(yè)經(jīng)營管理中重要的一環(huán)，這不僅關(guān)系到企業(yè)財務(wù)目標的實現(xiàn),還影響著眾多利益相關(guān)者的利益。企業(yè)的財務(wù)管理目標不單以追求利潤為目的，還應(yīng)在獲取應(yīng)得利潤的同時承擔更多的社會責任。財務(wù)目標與社會責任目標之間既存在沖突，又要達到二者的協(xié)調(diào)一致。

　　　本文認為，企業(yè)社會責任是指企業(yè)在追求實現(xiàn)其財務(wù)管理目標的過程中，主動維護企業(yè)利益相關(guān)者的利益,在實現(xiàn)財務(wù)目標的同時不能忽視其社會責任。

關(guān)鍵詞：財務(wù)管理目標、利益相關(guān)者、企業(yè)社會責任

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

　　　研究企業(yè)的財務(wù)管理目標與社會責任的關(guān)系，有利于實現(xiàn)企業(yè)的可持續(xù)發(fā)展。在很長的一段時間里,管理者以企業(yè)獲取的利潤多少來衡量企業(yè)的競爭力,以此作為企業(yè)財務(wù)管理目標,但從現(xiàn)代企業(yè)管理要求來看,以利潤最大化作為財務(wù)管理的目標有較大的局限性,容易造成片面追求利潤最大化進而導(dǎo)致企業(yè)短期行為，忽略人才培養(yǎng)、產(chǎn)品開發(fā)、生產(chǎn)安全及社會責任等，忽視遠期投資，從而影響企業(yè)可持續(xù)發(fā)展。而且隨著政府越來越重視企業(yè)的社會責任問題，加強企業(yè)的社會責任是增加企業(yè)發(fā)展競爭力的重要因素，也是企業(yè)財務(wù)管理的一個重要目標。企業(yè)承擔社會責任，不僅可以對社會有益，也可以極大地增強企業(yè)自身的競爭力，塑造和提升企業(yè)形象，塑造企業(yè)文化，加強員工認同感，增強內(nèi)部凝聚力為企業(yè)帶來新的發(fā)展機會，從而促進企業(yè)的長遠發(fā)展。