摘要：The objectives of the sustainable development directly or indirectly assumed by the EU countries, represent a process of change through transformation by which the economic system has to dispose of proper mechanisms of self-adjustment, of availabilities and of adequate capacities for information reception, through specific instruments and procedures which finally to lead to another type of economic increment, supporting of the sustainable development of the human society.This process of change aims, mainly, the trader and, secondly, the relations within which he evolutes. The change through transformation is achieved in different rhythms and extensions by the components of the economic environment, the objectives of the sustainable development imposing the disappearance of certain components (specific to the "optimal" economy), their modification (wrongly taken over by the "market" economy) and the occurrence of some new components (rejected by the "market" economy). The structural and functional diversity and disparity of the economic environment, as well as the different behaviour of the traders, could deform, embezzle or uncouple the processes necessary to change through transformation within the economic s ystem. Generically, these three phenomena, that are not specific to the change, circumscribe to the inertiality concept, particularly, to the economic inertiality. Within the economic field, the inertiality means the identity's preservation, of behaviour's or the evolution's continuity ranged between the same qualitative and quantitative limits at the level of the economic entities. The aptitude for inertiality, expressed at the level of any economic entity proves not only the rejection of the change but the existence of the selectivity and adaptability enlisted in the structures of the economic entity, that could confer to these the liberty for option, for choosing. In this respect, the negative aspects related to the change could be imputed to the economic entity only if the economic environment becomes permissive to the change that is good for the sustainable development of the society, circumscribed to its constitutive inertiality. In a contrary case, meaning an economic environment that is opaque regarding the change good for the economic entity, its inertiality evidences the non-specificity of the change form. The sustainable development of the society can be achieved only through a change at the level of the trader. In this respect, a new type of financial management has to appear and to fully manifest in parallel or in contradiction to the inertia: the creative financial management capable to answer to the new provocations of the transition towards the new type of development
关键词：Creativity; inertia; financial management; sustainable development
