社会是企业的依托,企业是社会的细胞,企业在社会经济发展中的地位和作用日益增强。能否有效地履行社会责任,是现代社会对公司治理提出的新挑战,关系到企业和社会的可持续发展,已成为每个企业都必须深思的一个重大问题。根据企业社会责任和社会可持续发展的战略要求,企业理财目标也必须与履行社会责任、实现可持续发展相一致。 Society is the basis of enterprises, enterprises are the cells of society, enterprises in the social and economic development in the status and role of increasing. Being able to fulfill social responsibilities effectively is a new challenge that modern society poses to corporate governance. It has a bearing on the sustainable development of enterprises and society and has become a major issue that every enterprise must ponder over. According to the strategic requirements of corporate social responsibility and social sustainable development, corporate financial management goals must also be consistent with fulfilling social responsibilities and achieving sustainable development.