财务柔性对企业绿色转型的影响研究  

Research on the Influence of Financial Flexibility on Green Transformation of Enterprises

作　　者：张瑞萌 ZHANG Ruimeng(School of Economics and Management,Yangtze University,Jingzhou 434023,China)

机构地区：[1]长江大学经济与管理学院,湖北荆州434023

出　　处：《商业观察》2025年第11期34-37,共4页BUSINESS OBSERVATION

摘　　要：伴随着我国对绿色低碳发展的政策导向,受政策压力的影响,企业纷纷开始进行绿色转型。绿色转型所带来的大量资金需求与不确定性风险,使财务柔性在财务领域显得愈发重要,成为企业绿色转型过程中关注的焦点。文章从绿色转型的视角出发,讨论财务柔性的重要作用与价值。从财务柔性及绿色转型的概念入手,依次从财务柔性的储备途径、财务柔性对企业绿色转型的影响路径以及对企业财务柔性管理的建议三个方面展开研究,旨在使企业在绿色转型过程中,重视并正确利用财务柔性,从而成功完成绿色转型。With the policy orientation of green and low-carbon development in China and the influence of policy pressure,enterprises have begun to carry out green transformation.Due to the large amount of capital demand and uncertain risks brought by green transformation,financial flexibility becomes more and more important in the financial field and becomes the focus of attention in the process of green transformation of enterprises.This paper discusses the important role and value of financial flexibility from the perspective of green transformation.This paper starts with an overview of the concepts of financial flexibility and green transformation,and then studies from three aspects:the reserve way of financial flexibility,the influence path of financial flexibility on the green transformation of enterprises and the suggestions on the management of financial flexibility of enterprises,in order to make enterprises pay attention to and correctly use financial flexibility in the process of green transformation,so as to successfully complete the green transformation.

关 键 词：财务柔性 绿色转型 财务柔性管理 

分 类 号：F406.7[经济管理—产业经济]