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随着市场经济的发展,企业越来越重视自身的长远利益以及远期目标的实现,即可持续发展。因此,企业各个领域的目标、规划等都应按照可持续发展要求来制定。但现行企业的财务目标与可持续发展要求存在着许多矛盾。笔者就此进行了探讨和分析,进而提出了符合可持续发展要求的总体企业财务目标和与各阶段相适应的财务目标。
With the development of market economy, enterprises pay more and more attention to their own long-term interests as well as the realization of long-term goals to achieve sustainable development. Therefore, all areas of business goals, planning, etc. should be in accordance with the requirements of sustainable development to develop. However, there are many contradictions between the current financial goals of enterprises and the requirements of sustainable development. The author has carried on the discussion and the analysis to this, and has put forward the overall enterprise’s financial goal that meets the sustainable development request and meets each stage of the financial goal.