绿色环保视域下企业财务绩效研究--以W公司为例

Research on Enterprise Financial Performance Under the Perspective of Green Environmental Protection--Taking W Company as an Example

绿色经济是我国社会经济发展的一个新阶段,2015年初新环保法正式实施,有色金属行业作为重污染行业会如何应对?论文以W公司2014年到2021年的财务数据为样本,针对新环保法实施前后的财务数据变化,使用财务绩效指标法对关键财务指标进行分析。研究表明,新环保法实施会对W公司财务绩效产生积极影响。

Green economy is a new stage of China's social and economic development.At the beginning of 2015,the new environmental protection law was officially implemented.As a heavy pollution industry,how will the non-ferrous metals industry respond?This paper takes the financial data of W Company from 2014 to 2021 as a sample and analyzes the key financial indicators with the financial performance indicator method in view of the changes of financial data before and after the implementation of the new environmental protection law.The research shows that the implementation of the new environmental protection law will have a positive impact on the financial performance of W Company.