碳风险视角下的企业财务战略优化  

Optimization of Corporate Financial Strategies from a Carbon Risk Perspective

作　　者：沈萌萌 张丹[1] SHEN Mengmeng;ZHANG Dan(School of Management,Wuhan University of Technology,Wuhan 430205,China)

机构地区：[1]武汉工程大学管理学院,湖北武汉430205

出　　处：《商业观察》2024年第36期66-69,共4页BUSINESS OBSERVATION

摘　　要：随着“双碳”战略的深入推进,企业作为节能减排的主体面临着政策监管与绿色转型等不确定性的碳风险,其财务战略的调整与优化必须将碳风险作为重要的考量因素。文章在前人研究的基础上,分析了碳风险的内涵及衡量方法,重点探究碳风险对企业财务战略包括投融资策略、运营策略和股利分配策略的影响,试图为企业财务战略的优化提供新思路。With the in-depth promotion of the"dual carbon"strategy,enterprises as the main body of energy saving and emission reduction are faced with the uncertainty of carbon risk such as policy supervision and green transformation,and the adjustment and optimization of their financial strategies must take carbon risk as an important factor to consider.On the basis of previous research,this paper analyzes the connotation and measurement method of carbon risk,focuses on the impact of carbon risk on corporate financial strategy,including investment and financing strategy,operation strategy and dividend distribution strategy,and tries to provide new ideas for the optimization of corporate financial strategy.

关 键 词：碳风险 碳排放强度 碳金融 碳信息披露 

分 类 号：F275[经济管理—企业管理]