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当今社会问题日益被政府组织和社会所关注,社会责任已经成为企业日常生产经营活动的重要内容。企业的财务管理、生产经营管理已经无法避免受到社会责任的影响与冲击,企业财务与经营管理理念、内容和方法必然要不断完善和发展,以适用不断兴起的企业社会责任实践要求。本文基于利益相关者理论,分析企业社会责任对企业财务管理模式、企业经营管理模式的影响,希望能够为“融入社会责任的利益相关者合作”财务与经营管理模式的探索提供思路。
Today’s social issues are increasingly concerned by the government organizations and the society. Social responsibility has become an important part of the daily production and operation activities of enterprises. The financial management, production and management of enterprises have been unavoidably affected and affected by social responsibility. The concepts, contents and methods of corporate finance and management are bound to be constantly perfected and developed so as to adapt to the ever-increasing requirements of corporate social responsibility practice. Based on stakeholder theory, this paper analyzes the impact of corporate social responsibility on corporate financial management and corporate management, and hopes to provide ideas for the exploration of the financial and management model of “corporate social responsibility integration”.