摘要
“双碳”目标的实施是我国生态文明建设的重要组成部分,而电力行业作为碳排放的主体行业,实施“双碳”战略对其产生了巨大影响,甚至可能引发相关的财务风险。因此,在“双碳”背景下,进一步理解“双碳”目标的内涵与影响,识别电力企业面临的财务风险,并从建立风控体系、加快绿色转型、优化能源结构、健全管理机制等维度提出相应的财务风险管控策略,对于促进电力企业财务风险管理的有效开展、推动电力企业实现可持续发展具有重要意义。
The implementation of the"dual-carbon"goal is an important part of China's ecological civilization construction,and the power industry,as the main industry of carbon emissions,the implementation of the"dual-carbon"strategy has a huge impact on it,and may even lead to related financial risks.Therefore,under the background of"dual-carbon",further understanding of the connotation and impact of the"dual-carbon"goal,identifying the financial risks faced by electric power enterprises and proposing corresponding financial risk control strategies from the dimensions of establishing a risk control system,accelerating green transformation,optimizing energy structure,and improving management mechanisms,is important for promoting the development of ecological civilization,and the implementation of the"dual-carbon"strategy has a great impact on the electric power industry.It is of great significance to promote the effective development of financial risk management of electric power enterprises and the sustainable development of electric power enterprises.
作者
许淑琴
刘博鑫
XU Shu-qin;LIU Bo-xin(School of Economics and Management,Heilongjiang Bayi Agricultural Reclamation University,Daqing Heilongjiang 163319,China;School of Economics and Management,Harbin University,Harbin Heilongjiang 150086,China)
出处
《齐齐哈尔大学学报(哲学社会科学版)》
2023年第9期90-93,共4页
Journal of Qiqihar University(Philosophy & Social Science Edition)
关键词
“双碳”目标
电力企业
财务风险
管控策略
"dual carbon"goal
electric power enterprises
financial risks
control strategy