中小企业绿色发展的碳财务机制设计——基于“供给侧”结构性改革  

Discussion on Carbon Finance Mechanism for Green Development of Small and Medium Sized Enterprises——On the Basis of Supply-side Structural Reform

作　　者：赵莹[1] ZHAO Ying(Xizang Minzu University, Xianyang, Shaanxi 712000, China)

机构地区：[1]西藏民族大学,陕西咸阳712000

出　　处：《杨凌职业技术学院学报》2020年第2期17-21,29,共6页Journal of Yangling Vocational & Technical College

基　　金：西藏文化传承发展协同创新中心2018年招标课题《新时代西藏非公有制企业绿色财务管理与监督研究》阶段性成果(XT-ZB201811)。

摘　　要：碳财务机制是碳财务要素之间相互联系、相互作用和相互耦合,“供给侧”结构性改革就是为了提高供给质量,实现资源优化配置与再生,“供给侧”结构性改革推行之后,境内各中小型商业机构获得了不同于以往时期的发展平台,也由此遭遇了新的考验。绿色发展已然成为市场导向之一。笔者在解释碳财务机制的概念及其现实意义基础上,分析了中小企业当前碳财务运行中尚存在低碳经营理念淡薄、碳财务管理模糊、绿色制度监督缺位、低碳效益不稳定等问题,立足“供给侧”结构性改革视角,从设计碳财务动力机制、运行机制、监督机制、评价机制等引导和推动中小企业健康成长与绿色发展。Carbon financial mechanism is a process and coupling mode of interrelation and interaction between carbon financial elements.Under the strategy of environmental adaptation,resource,environment and moral constraints have gradually become new challenges in enterprise practice.As a part of social production and operation activities,small and medium-sized enterprises need to meet the major changes of“green revolution”.To change the status quot of its weak low-carbon management concept,vague carbon financial management,absence of supervision of green system and instability of low-carbon benefits,we should guide and promote small and medium-sized enterprises to carry out low-carbon economic activities from carbon financial power mechanism,operation mechanism,supervision mechanism and evaluation mechanism.

关 键 词：中小企业 “供给侧”结构性改革 碳财务机制 

分 类 号：F275[经济管理—企业管理] F276.3[经济管理—国民经济]