摘 要
在全球绿色经济转型和可持续发展理念不断深化的背景下，企业财务管理体系面临着前所未有的挑战与机遇。本研究旨在构建一种适应新时代要求的绿色财务管理体系，并探索其实践路径，以推动企业在经济效益与环境效益之间的平衡发展。通过文献分析、案例研究以及实证调查相结合的方法，本文系统梳理了绿色财务管理的核心要素，包括资源节约、碳排放管理、环境风险评估及社会责任履行等维度，并提出了涵盖战略规划、制度设计和绩效评价的综合框架。研究发现，绿色财务管理体系能够有效提升企业的环境治理能力，优化资源配置效率，并增强市场竞争力。同时，基于对国内外领先企业的实践经验总结，本文进一步明确了实施该体系的关键步骤，如建立绿色会计核算体系、引入环境成本管理工具以及强化信息披露机制。本研究的创新点在于将传统财务管理理论与绿色发展理念深度融合，突破了以往仅关注经济价值最大化的局限性，为企业的可持续经营提供了全新的理论支撑与操作指南。此外，研究成果不仅适用于单一企业层面的应用，还可为行业标准制定和政策设计提供参考依据，从而在更广泛的范围内促进绿色经济的发展。总之，本研究为企业实现绿色发展目标提供了明确的方向和可行路径，具有重要的理论价值和实践意义。
关键词：绿色财务管理体系；可持续发展；环境治理能力；资源配置效率；绿色会计核算体系
Abstract
In the context of the global transition towards a green economy and the deepening of sustainable development concepts, corporate financial management systems are facing unprecedented challenges and opportunities. This study aims to construct a green financial management system that meets the requirements of the new era and explores its practical implementation pathways to promote balanced development between economic benefits and environmental benefits for enterprises. By integrating literature analysis, case studies, and empirical investigations, this paper systematically examines the core elements of green financial management, including resource conservation, carbon emission management, environmental risk assessment, and the fulfillment of social responsibilities. A comprehensive fr amework is proposed, encompassing strategic planning, institutional design, and performance evaluation. The findings indicate that a green financial management system can effectively enhance a company's environmental governance capabilities, optimize resource allocation efficiency, and strengthen market competitiveness. Furthermore, based on the summarized practices of leading domestic and international enterprises, this study clarifies key steps for implementing the system, such as establishing a green accounting system, introducing environmental cost management tools, and reinforcing information disclosure mechanisms. The innovation of this research lies in the deep integration of traditional financial management theory with green development concepts, breaking through the previous limitation of focusing solely on maximizing economic value and providing a new theoretical foundation and operational guide for sustainable corporate operations. Additionally, the research findings are not only applicable at the single-enterprise level but can also serve as a reference for industry standard formulation and policy design, thereby promoting green economic development across broader domains. In summary, this study provides clear directions and feasible pathways for enterprises to achieve their green development goals, offering significant theoretical and practical implications.
Keywords: Green Financial Management System; Sustainable Development; Environmental Governance Capability; Resource Allocation Efficiency; Green Accounting Calculation System
目 录
1绪论 1
1.1绿色财务管理的研究背景与意义 1
1.2国内外绿色财务管理研究现状 1
1.3本文研究方法与创新点 2
2绿色财务管理体系的理论基础 2
2.1绿色财务管理的核心概念界定 2
2.2绿色财务管理的理论框架构建 3
2.3绿色财务管理与传统财务管理的差异分析 3
2.4绿色财务管理的关键驱动因素 4
3绿色财务管理体系的构建路径 5
3.1绿色财务管理目标的确立与分解 5
3.2绿色财务指标体系的设计与优化 5
3.3绿色财务管理制度的制定与实施 6
3.4绿色财务管理技术的应用与创新 6
4绿色财务管理体系的实践路径 7
4.1企业绿色财务管理的案例分析 7
4.2绿色财务管理在资源配置中的应用 7
4.3绿色财务管理在风险控制中的作用 8
4.4推动绿色财务管理实践的政策建议 8
结论 10
参考文献 11
致 谢 12
