财务政策与企业的可持续发展

Financial policies and sustainable development of enterprises

为了协调好财务政策与企业可持续发展的关系,在界定企业可持续发展基础上,采用理论与案例相结合的方法,分析了财务政策与企业可持续发展的关系,指出财务政策要实现其调控财务活动作用的关键是要发挥各自的调控机制并能相互协调。企业在持续经营过程中,应该根据环境变化,合理选择财务政策,强化财务政策的配置资源功能,为企业可持续发展提供财务支持。

This paper analyzes with the method of combing theory with practice,how financial policies will impact on the sustainable development of enterprises,including financing policy,investing policy,dividend policy and working capital policy.It indicates that enterprises should integrate all the above polices into one and keep a close coordination depending on different environments,which will compensate for individual financial policy deficiency and strengthen the function of resource allocation of financial policy,thus providing a better financial support for sustainable development of enterprises.