The Study On Financial Management Objectives—collaboration Of Enterprise Value And Social Value

The Financial management aim is the purpose of financial activities,it is the guiding role of the financial management activities and the whole business operation,it restricts the basic characteristics and development of the corporate finance operation,it has aneffect on sustainable development of the economics and harmonious runnng of the society,it's the driving force of the financial operation.Set goals scientificly can guide the finacial management to a better development and optimize the financial action,in order to make the company's financial management a good cycle.So it is very significant for the company to select a right financial management objective.With the development of modern economics,all kinds of contradictions in human society are becoming increasingly prominent, the phenomenon of accidents of food safety,serisously polluted environment, no protection of employees rights,the invatation of consumer rights and interests happens frequently,it indicates that the financial management objectives which just consider the stockholders'interests and take the companies'benefits into consideration can not adapt to the administration of modern enterprise and the request of the environment and sustainable development.In recent years,the countriy is in the environment of building harmonious society,it has already realized the importance of creating social value.promoting and encouraging enterprises to implement social responsibility actively has becames a great part for developing harmonious society.Therefore,we put forward the financial management objectives—collaboration of enterprise value and social value.This article think this objective is the rational and best choices for the company,which can adjust to chinese conditions.This study adopted both theoretical analysis and empirical analysis which based on literature and data,and used quantitative analysis methods,such as comprehensive analysis,cluster analysis,analytical and empirical analyses and so on.With theoretical analysis and mathematical models,we put forward assumptions and use spss software to do descriptive statistics,the correlation coefficient analysis, regression, and use empirical methods to validate the assumption.Firstly,this study did documents wrap-up about development process of the enterprise's finance management aim,then, it did a theoretical and empirical analysis for business value and social values based on the theory of business value,the theory of social responsibility and collaborative theory,at last,this study put forward implementation mechanisms for reching this aim.It is theoretical meaningful and realistic significant for an enterprise to take creating the business value and social values as the common goal in order to achieve sustainable development needs.It not only open a new area and new perspective for researching the corporate finance management aim, expand the understanding of the connotation and nature of the finance management aim,but also it can help Chinese enterprise to recognize the status quo,implement CSR actively,in order to deal with economic globalization challenges.