Dissertation > Economic > Economic planning and management > Enterprise economy > Corporate Financial Management

Based on Sustainable Development, the Building of Financial Evaluation System

Author ZuoYaNan
Tutor GuoBing
School Shanxi University of Finance
Course Accounting
Keywords Sustainable Development Financial Evaluation System Evaluation Indicators Measurement Model
CLC F275
Type Master's thesis
Year 2014
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Sustainable development as the theme of today’s world development, the wholeworldwide pay much more attention. China has also placed highly in nationaldevelopment strategies of sustainable development. The party’s18proposed that " fivein one" overall layout, construction of ecological civilization, ecological red linedelineated, the idea to build a beautiful China, have shown that the country attachesgreat importance to the protection of natural resources and the ecological environment.Enterprises as an important component unit of society and economy, whether related tothe sustainable development of the whole society, sustainable economic development,the success achieved. However, the traditional financial management theory pursuit ofmaximizing shareholder value, the impact on social and ecological resources to theenterprise rarely concern. Therefore, under the sustainable development strategy basedon macro background research for sustainable development of enterprises, build asustainable financial evaluation system, for promoting green development, developmentcycle, low-carbon development has important practical significance.In this paper, the problem of sustainable development as a starting point,combined with macro-deployment strategy for sustainable development of the theory ofsustainable development-related research were reviewed. Based on the theory ofsustainable development, and establish a theoretical basis for sustainable developmentof enterprises. Financial Management of the different characteristics of each stage ofthe theory put forward sustainable development finance, the next phase of thecompany’s financial objectives of this should be to maximize stakeholder value andequalized through a comparative analysis. On this basis,the financial nature as a logicalstarting point to build a financial framework for sustainable development. Financialindex system of sustainable development in this framework as a precondition for thetraditional corporate financial evaluation of the amendments proposed social financialevaluation and financial evaluation of ecological efforts to achieve harmony ofeconomic, social and ecological three. End-use AHP comprehensive evaluation methodfor comprehensive evaluation of three types of indicators and refer to " tripleperformance " model static harmony and harmonious nature of the evaluation model.Membership here to evaluate the development of enterprises in the economic, socialand ecological aspects are three maintain a sustainable and relatively balanced in order to be able to offer advice and suggestions for sustainable development of enterprises, soas to provide support for the construction of national ecological civilization.

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