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高耗能企业绿色转型现状及财务绩效研究

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近年来,绿色发展已成为各国共识,社会公众对环保话题也日益重视.文章以高耗能企业为研究对象,通过分析其绿色转型的动因、路径和存在的问题,并研究其绿色转型对财务绩效的作用机理,发现高耗能企业进行绿色转型对财务绩效有促进或抑制的作用.文章还提出了一些优化措施,以期帮助高耗能企业在绿色转型的过程中更好地提升财务绩效.
Research on the Status Quo and Financial Performance of Green Transformation in High Energy-Consuming Enterprises
In recent years,green development has become the consensus of all countries,and the public has paid more and more attention to environmental protection topics.This paper takes high energy-consuming enterprises as the research object,and analyzes the drivers,paths and existing problems of their green transformation.The mechanism of green transformation on financial performance is studied,and it is found that the green transformation of high energy-consuming enterprises can promote or inhibit financial performance.The article also proposes some optimization measures to help high energy-consuming enterprises better improve their financial performance during the green transformation.

high energy-consuming enterprisesgreen transformationfinancial performance

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长江大学经济与管理学院,湖北荆州 434000

高耗能企业 绿色转型 财务绩效

2024

商业观察

商业观察

ISSN:
年,卷(期):2024.10(17)