企业社会责任对公司财务的影响机制——一个分析框架

Impacts of Corporate Social Responsibilities on Corporate Finance:An Analytical Framework

企业社会责任思潮不仅反映了社会关系与社会结构的深层变革,同时也强化并推动着这一变革。这种变革将通过市场、政府管理以及社会团体与舆论等途径对公司财务活动产生深刻影响,公司财务活动则应在价值创造模式、财务决策标准和财务估价标准等方面做出相应的调整与回应,未来的公司财务理论与实践均应把社会责任问题纳入到公司财务管理体系中。

The trend of thought that enterprises should shoulder social responsibilities is the reflection of profound changes in social relations and social structure, which, in turn, also strengthens and promotes this transformation. This transformation will affect corporate financial activities through market, government administration and public opinions. Corporate financial activities should make correspondent adjustments in the mode of value creation as well as the criteria of financial policy making and appraisal. Social responsibilities should be included in the administrative system of future corporate finance, both in theory and practice.