摘要
绿色债券作为绿色融资政策的一部分,为企业的绿色项目提供资金支持,对于推动化工业等企业的绿色转型具有重要作用。为企业尤其是化工业企业提供了中长期资金,有助于缓解企业在绿色转型过程中面临的资金压力,能够有效降低企业的融资成本,提高资金使用效率,从而促进企业的绿色投资和技术创新。本研究以荣盛石化公司为案例,通过选取财务绩效的关键指标,包括偿债能力、盈利能力、运营效率和增长潜力,以及环境绩效的碳排放和污染物排放指标,旨在评估化工企业在绿色转型过程中的成效。这不仅有助于激发化工企业在绿色转型方面的积极态度和主动作为,也能促进对化工行业可持续发展路径的深入理解。
As a part of green financing policy,green bonds provide financial support for enterprises’green projects and play an important role in promoting the green transformation of enterprises such as chemical industry.It provides medium and long-term funds for enterprises,especially those in the chemical industry,which can help alleviate the financial pressure faced by enterprises in the pro-cess of green transformation,effectively reduce the financing cost of enterprises,improve the effi-ciency of capital use,and promote the green investment and technological innovation of enter-prises.Taking Rongsheng Petrochemical Company as an example,this study aims to evaluate the effectiveness of chemical enterprises in the green transformation process by selecting key indica-tors of financial performance,including solvency,profitability,operational efficiency and growth potential,as well as carbon emission and pollutant emission indicators of environmental perfor-mance.This not only helps to stimulate the positive attitude and initiative of chemical enterprises in green transformation,but also promotes the in-depth understanding of the sustainable devel-opment path of the chemical industry.
作者
张嘉雯
江笑云
Jiawen Zhang;Xiaoyun Jiang(School of Management,University of Shanghai for Science and Technology,Shanghai)
出处
《运筹与模糊学》
2024年第4期734-744,共11页
Operations Research and Fuzziology
关键词
双碳
财务绩效
环境绩效
绩效分析
“Double Carbon”
Financial Performance
Environmental Performance
Performance Analysis