一、可持续发展战略与财务管理目标按世界环境与发展委员会(WCED)的解释,可持续发展是指既满足当代人的需要,又不对后代人满足其自身需求能力构成危害的发展。这个概念在肯定发展必要性的基础上,重视代际公平和代内公平,并指出了发展与环境之间的辨证关系,其内涵相当丰富。企业财务管理目标是对企业生产经营活动的综合反映,它决定企业财务管理的基本方向,是企业开展财务活动和处理各种财务关系的基础和归宿。可以说,掌握了企业的财务目标就相当于控制了企业的发展方向,而财务目标的实现是相关利益主体共同作用和相互协调的结果,只有实现企业的长期和谐发展,才能使参与社会发展的各方互赢互利。这正是可持续发展战略的核心思想所在,也是构建和谐社会所要达到的目的所在。 I. Sustainable Development Strategy and Financial Management Objectives According to the World Commission on Environment and Development (WCED), sustainable development refers to development that meets the needs of the present generation and does not constitute a harm to the ability of future generations to meet their own needs. On the basis of affirming the necessity of development, this concept places emphasis on intergenerational equity and intra-generational equity, and points out the dialectical relationship between development and the environment. Its connotation is quite rich. The goal of corporate financial management is a comprehensive reflection of the company’s production and business activities. It determines the basic direction of corporate financial management, and is the basis and destination of the company’s financial activities and the handling of various financial relationships. It can be said that mastering the company’s financial goals is equivalent to controlling the direction of the company’s development, and the realization of financial goals is the result of the joint effects and coordination of the relevant stakeholders. Only by achieving long-term harmonious development can the company participate in social development. All parties win and mutually benefit each other. This is where the core idea of ​​the sustainable development strategy lies, and it is also the purpose of building a harmonious society.