莆田学院学报2024,Vol.31Issue(6) :39-42.

碳达峰、碳中和目标背景下企业绿色财务管理探究

Research on Green Financial Management for Enterprises under the Target of"Carbon Peak,Carbon Neutrality"

吴敏惠 黄华
莆田学院学报2024,Vol.31Issue(6) :39-42.

碳达峰、碳中和目标背景下企业绿色财务管理探究

Research on Green Financial Management for Enterprises under the Target of"Carbon Peak,Carbon Neutrality"

吴敏惠 1黄华2
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作者信息

  • 1. 莆田学院 商学院,福建 莆田 351131
  • 2. 福建莆阳壶澜投资有限责任公司,福建 莆田 351100
  • 折叠

摘要

阐述了绿色财务管理的定义及实施绿色财务管理的必要性.指出传统的财务管理模式已经无法适应实现碳达峰、碳中和目标的要求,存在绿色筹资有难度、绿色投资管理水平有待提高、绿色运营管理有待改善和绿色分配管理不合理等问题.并针对这些问题提出应该多举措破除企业绿色筹资困境、提升绿色投资管理水平、改进绿色运营管理环节和合理进行绿色分配等措施.

Abstract

The study expounds the definition of green financial management and the necessity of implementing green financial management.It points out that the traditional financial management model is no longer suitable for achieving carbon peak and carbon neutrality goals.There are problems such as difficulty in green financing,green investment management level to be improved,green operation management to be improved and green distribution management to be unreasonable.In view of these problems,it also proposes that multiple measures should be taken to break through the difficulties of green financing for enterprises,improve the level of green investment management,improve the green operation management process,and rationally conduct green distribution.

关键词

绿色财务管理/绿色投资/绿色运营/环境成本

Key words

green financial management/green investment/green operation/environmental cost

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出版年

2024
莆田学院学报
莆田学院

莆田学院学报

影响因子:0.239
ISSN:1672-4143
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