绿色发展视角下我国能源上市企业财务优化研究

Research on Financial Optimization of Energy Listed Enterprises in China from Perspective of Green Development

“生态优先、绿色发展”之路是党和政府在制定经济发展路线中坚守并严格执行的重要思路。当前绿色发展理念和实践已经在能源企业得以深入,但在此过程中能源企业大多还在使用传统的财务管理理念和管理工具,并未针对绿色发展自身特点进行优化和融合。因此文章运用财务管理的理念和工具,从管理视角厘清了能源企业绿色发展建设中战略管理、预算管理、成本管理、营运管理、绩效管理以及财务管理报告的概念和内容,并针对当前能源企业绿色发展和财务管理工具融合方面存在的不足提出优化对策,以期为实现绿色发展高质量发展提供参考。

“Ecological Priority,Green Development”is the significant concept for CCP and Chinese government in the formulation of economic development guidance to adhere to and strictly implement.The current concept and practice of green development have been deepened in energy enterprises,but most of them are still using traditional financial management concepts and tools in the process which have not been optimized and integrated according to its own characteristics of green development.Therefore,in this article,the ideas and the tools of financial management are applied,and the concepts and contents of strategic management,budget management,cost management,operation management,performance management and financial management report in the green development of energy enterprises are clarified from the management perspective.In order to provide reference for high-quality development of green development in energy enterprises,the paper puts forward the optimized countermeasures for the deficiency of integration of green development and financial management tools in energy enterprises.