在当今社会,企业社会责任的履行问题不断受到社会各界的关注。从社会经济学角度看,企业不仅是对股东负责的经济实体,还是一个需履行社会责任的实体。本文从利益相关者的角度出发,对企业社会责任与企业财务目标的实现进行分析,在此基础上对现有的以财务报表为主的财务报告模式改革提出参考建议。 In today’s society, the issue of fulfillment of corporate social responsibility is constantly under the constant concern of all sectors of society. From a socio-economic point of view, an enterprise is not only an economic entity that is accountable to shareholders, but also an entity that needs to fulfill its social responsibilities. From the perspective of stakeholders, this article analyzes the realization of corporate social responsibility and corporate financial goals, and puts forward suggestions on the existing reform of the financial reporting model based on financial statements.