The Balance of the Social Responsibility and the Financial Management Goal of the Enterprise

摘要

The enterprises' financial management objective is the expected results of the financial activities of enterprises, which are the basic standards to evaluate the reasonableness of the business financial activities. Financial management objectives are restricting the basic characteristics and direction of the financial operation, if there is deviation in setting the financial management objective, financial management mechanism is very difficult to run reasonably. The shareholder wealth maximization as the main objectives of financial management has highlighted the enterprise value creation and protected shareholders' wealth, but it gives too much attention to the interests of shareholders and ignores the social responsibility the corporate should take. The events that due to neglecting other stakeholders, no attention to sharing social responsibility thus the enterprises suffer losses or even bankruptcy often occur. To balance the interests of all parties should not only rely on the law, but also enhance their own social responsibility consciousness. This paper uses normative theory method, through the theory of logical deduction and deduction can judge the objective of financial management is the stakeholders interests maximization, it can balance the interests of all parties, effectively balance the social responsibility sharing between the enterprise and the country, and realize the common growth of the enterprise value and the wealth of society.