对作为企业代理人的经理人员的业绩评价一味地采用财务评价,将导致企业的生存能力、安全能力、盈利能力和发展能力极大地被削弱。在利润至上的引导下,一些企业放弃了自己的社会责任,不惜以拖欠工资、剥夺职工、制假冒牌、坑农害农等行为获取短期利益,甚至走上犯罪道路。笔者认为,为了正确评价企业的财务能力,必须考虑企业履行社会责任对财务能力的影响,必须从财务 To appraise the performance appraisal of managers as enterprise agents blindly using financial evaluation will greatly weaken the survivability, safety ability, profitability and development ability of enterprises. Under the guidance of profit supremacy, some enterprises gave up their social responsibilities and did not hesitate to take short-term profits and even offenses in the form of wage arrears, deprivation of workers, counterfeit cards, and peasants and peasants’ farming. In my opinion, in order to correctly evaluate the financial capabilities of enterprises, we must consider the impact of corporate social responsibility on financial ability, we must from the financial