Evaluation System Based On The Sustainable Development Of The Financial

Sustainable development is the theme of the contemporary world development. Enterprise as an important element of economy and society, whether it can be sustainable development has an important impact on the entire social development and economic development. Sustainable development requires that the enterprise can take the responsibility of environmental protection and social harmony while pursuing commercial interests.More scholars combine the financial management theory with sustainable development, developed a new area for research on the financial management theory.At present, the enterprise-level sustainable development has not yet formed an effective mechanism of implementation, in particular the lack of a financial evaluation system based on sustainable development.According to the requirement of sustainable development, the paper aims to construct a new financial evaluation system. First, analyses the limitation imbedded in current firm theory, constructs the theoretical basis of enterprise-level sustainable development by discussing the related theory. Second, divides the value orientation into shareholder value orientation and stakeholder value orientation according to different benefit body, meanwhile divides to "single bottom line" value orientation and "triple bottom line" value orientation by different benefit content, points that the enterprise will be displayed to advantage in stakeholder orientation and "triple bottom line" value orientation, puts forward that the financial goal is to maximize and balance the benefit of stakeholders. At the same time, divides the capital into four categories: physical capital, human capital, social capital and natural capital. On line with capital categories, constructs multiple benefit body and various benefit content. Finally, designs the financial evaluation indicator system based on sustainable development, including three kinds of indicators: economic indicators, social indicators and ecological indicators, constructs the measurement model by using different weight, then puts the evaluation indicators and measursment model into application to examination the effectiveness of financial evaluation system when evaluating sustainable development of enterprise.