摘 要：在全球绿色转型和可持续发展背景下，绿色金融政策的实施对企业财务管理提出了新的要求与挑战。本研究旨在探讨绿色金融政策下企业财务管理的转型路径及其影响机制，通过构建理论框架并结合实证分析方法，选取2015年至2022年间中国上市企业的财务数据进行研究。结果表明，绿色金融政策显著推动了企业财务管理理念从传统利润导向向环境、社会与治理（ESG）综合价值导向转变，同时促使企业在资金配置、风险管理及绩效评估等方面采取更加绿色化和可持续化的策略。研究创新性地提出了一种基于绿色金融政策的企业财务转型评价模型，并验证了其在实践中的有效性。主要贡献在于为政策制定者优化绿色金融体系以及企业管理者调整财务战略提供了理论支持与实践参考，进一步丰富了绿色金融与企业财务管理交叉领域的研究内容。
关键词：绿色金融政策；企业财务管理转型；ESG综合价值导向
Abstract：In the context of global green transformation and sustainable development, the implementation of green finance policies imposes new requirements and challenges on corporate financial management. This study aims to explore the transformation paths and influencing mechanisms of corporate financial management under green finance policies by constructing a theoretical fr amework and employing empirical analysis methods. Financial data from Chinese listed companies between 2015 and 2022 were selected for analysis. The results indicate that green finance policies significantly promote a shift in corporate financial management philosophy from traditional profit orientation to a comprehensive value orientation encompassing environmental, social, and governance (ESG) factors, while encouraging companies to adopt greener and more sustainable strategies in capital allocation, risk management, and performance evaluation. Innovatively, this study proposes an evaluation model for corporate financial transformation based on green finance policies and validates its practical effectiveness. The primary contributions lie in providing theoretical support and practical references for policymakers to optimize the green finance system and for corporate managers to adjust their financial strategies, further enriching the research content at the intersection of green finance and corporate financial management.
Keywords: Green Finance Policy；Enterprise Financial Management Transformation；ESG Integrated Value Orientation
目 录
引言 1
一、绿色金融政策对企业财务管理的影响 1
(一)绿色金融政策的内涵与特征 1
(二)企业财务管理面临的政策挑战 2
(三)政策驱动下的财务管理转型需求 2
二、转型背景下的企业财务目标重构 3
(一)可持续发展视角下的财务目标调整 3
(二)绿色投资决策的财务考量 3
(三)环境成本纳入财务管理框架 4
三、绿色金融工具在企业财务管理中的应用 4
(一)绿色债券的发行与管理策略 4
(二)碳金融工具对企业财务的影响 5
(三)绿色信贷的风险评估与优化 5
四、企业财务管理转型的实施路径与保障机制 6
(一)财务管理模式的创新与实践 6
(二)数据驱动的绿色绩效评价体系构建 6
(三)转型过程中的风险管理与政策支持 7
结论 7
参考文献 9
致谢 9
关键词：绿色金融政策；企业财务管理转型；ESG综合价值导向
Abstract：In the context of global green transformation and sustainable development, the implementation of green finance policies imposes new requirements and challenges on corporate financial management. This study aims to explore the transformation paths and influencing mechanisms of corporate financial management under green finance policies by constructing a theoretical fr amework and employing empirical analysis methods. Financial data from Chinese listed companies between 2015 and 2022 were selected for analysis. The results indicate that green finance policies significantly promote a shift in corporate financial management philosophy from traditional profit orientation to a comprehensive value orientation encompassing environmental, social, and governance (ESG) factors, while encouraging companies to adopt greener and more sustainable strategies in capital allocation, risk management, and performance evaluation. Innovatively, this study proposes an evaluation model for corporate financial transformation based on green finance policies and validates its practical effectiveness. The primary contributions lie in providing theoretical support and practical references for policymakers to optimize the green finance system and for corporate managers to adjust their financial strategies, further enriching the research content at the intersection of green finance and corporate financial management.
Keywords: Green Finance Policy；Enterprise Financial Management Transformation；ESG Integrated Value Orientation
目 录
引言 1
一、绿色金融政策对企业财务管理的影响 1
(一)绿色金融政策的内涵与特征 1
(二)企业财务管理面临的政策挑战 2
(三)政策驱动下的财务管理转型需求 2
二、转型背景下的企业财务目标重构 3
(一)可持续发展视角下的财务目标调整 3
(二)绿色投资决策的财务考量 3
(三)环境成本纳入财务管理框架 4
三、绿色金融工具在企业财务管理中的应用 4
(一)绿色债券的发行与管理策略 4
(二)碳金融工具对企业财务的影响 5
(三)绿色信贷的风险评估与优化 5
四、企业财务管理转型的实施路径与保障机制 6
(一)财务管理模式的创新与实践 6
(二)数据驱动的绿色绩效评价体系构建 6
(三)转型过程中的风险管理与政策支持 7
结论 7
参考文献 9
致谢 9
