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低碳经济背景下企业财务管理研究 被引量:3

Research on Enterprise Financial Management Under the Background of Low-Carbon Economy
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摘要 随着经济社会的快速发展,企业的生产经营状况发生了很大的变化,低碳经济成为当今世界的主流趋势。在社会环境、金融环境及法律法规环境等诸多因素的发展变化影响下,新形势下的财务管理理念也应随之改变。并且,在转变财务管理观念的同时,需要充分考虑低碳环境的影响。将低碳策略纳入企业的预算中,实行相应的财务管理,实施低碳风险管理,研究并将低碳理念、低碳经济运用到当代企业管理之中,既适应当代可持续发展战略,更有利于当代企业的健康长久发展。 With the rapid development of economy and society,the production and operation of enterprises have undergone great changes,and low-carbon economy has become the mainstream trend in today's world.Under the influence of many factors such as social environment,financial environment,legal environment and so on,the financial management idea should also change under the new situation.In addition,it is necessary to fully consider the impact of low-carbon environment while changing the concept of financial management.Incorporating low-carbon strategy into the budget of enterprises,implementing corresponding financial management,implementing low-carbon risk management,researching and applying low-carbon concept and low-carbon economy to contemporary enterprise management,not only adopts to contemporary sustainable development strategy,but also is more conducive to the healthy and long-term development of contemporary enterprises.
作者 赵文军 ZHAO Wen-jun(Pingliang Highway Bureau,Gansu Province,Pingliang 744000,China)
出处 《中小企业管理与科技》 2020年第34期48-49,共2页 Management & Technology of SME
关键词 低碳经济 财务管理 可持续发展 low-carbon economy financial management sustainable development
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