ESG理念下企业财务管理目标重塑与数字化实现——以“走出去”快递企业为例  

Remodeling and Digital Realization of Enterprise Financial Management Objectives Under ESG Concept:Taking"Going Global"Express Delivery Enterprises for Example

作　　者：田梓涵 梁邃瀚 TIAN Zihan;LIANG Suihan(Business School,Renmin University of China,Beijing 100872,China)

机构地区：[1]中国人民大学商学院,北京100872

出　　处：《商业观察》2024年第27期48-52,共5页BUSINESS OBSERVATION

摘　　要：随着全球经济的深度融合、环境问题带来的严峻挑战和可持续发展观念的普及,ESG理念已成为我国企业“走出去”的重要考量因素。文章分析了传统企业财务管理目标的局限性和挑战,指出在ESG导向下的财务管理目标定位,并探讨该目标定位对快递企业财务管理的影响。为实现该重塑目标,文章进一步探讨了其数字化实现路径,进而提出相应的对策和建议。研究不仅有助于快递企业在“走出去”过程中更好地融入全球可持续发展体系,也为企业财务管理的创新与发展提供了新的思路和方向。With the deep integration of global economy,the severe challenges brought by environmental problems and the popularization of sustainable development concept,ESG concept has become an important consideration factor for"going global"enterprises in our country.This paper analyzes the limitations and challenges of traditional financial management objectives,points out the orientation of financial management objectives under the guidance of ESG,and discusses the influence of this orientation on the financial management of express delivery enterprises.In order to realize the remodeling goal,this paper further discusses its digital realization path,and then puts forward corresponding countermeasures and suggestions.The research of this paper not only helps express delivery enterprises to better integrate into the global sustainable development system in the process of"going global",but also provides new ideas and directions for the innovation and development of enterprise financial management.

关 键 词：ESG “走出去” 财务管理目标 数字化 快递企业 

分 类 号：F275[经济管理—企业管理] F406.7[经济管理—国民经济]