低碳经济对企业理财环境的影响分析——以比亚迪公司为例

中文摘要

随着经济的快速发展，环境和生态破坏越来越严重，这对人类的生存和发展有着深刻的影响。从长远来看，发展低碳经济和高效利用能源对人类的可持续发展具有重要意义。伴随着农业革命、工业革命和信息革命而来的低碳经济浪潮，逐渐成为生态文明社会的主要特征和未来社会经济的主流发展模式。因此，企业在向信息使用者提供经营成果的同时，必须承担环境责任，注重环境绩效信息的提供。

本文采用文献综述法、案例法和定性、定量分析方法阐明内部和外部金融环境通过研究比亚迪有限公司的财务状况和自己的优势，和评论业务组合、投资情况及相关政府补贴的比亚迪有限公司。明确其政治、法律和金融在低碳经济下，社会环境的变化和公司的响应，得到灵感，尤其是生产企业，必须符合低碳经济的发展情况，积极寻求转变发展方式，充分利用政府补贴的优势，低碳财务管理战略、低碳财务管理的内容和建立一个低碳经济评价体系，确保企业财务管理的绿色化发展，从而促进企业文化的绿色转型，促进企业经济效益与社会效益的统一。

关键词：低碳经济；理财环境；企业理财；比亚迪案例；企业环境责任

Chinese abstract

With the rapid development of economy，environmental and ecological damage is becoming more and more serious，which has a profound impact on human survival and development.In the long run，the development of low-carbon economy and efficient use of energy is of great significance to the sustainable development of human beings.Along with the agricultural revolution，the industrial revolution and the information revolution，the low-carbon economy has gradually become the main feature of the ecological civilization society and the mainstream development mode of the future social economy.Therefore，enterprises must take environmental responsibility and pay attention to the provision of environmental performance information while providing business results to information users.

This paper uses literature review，case study and qualitative and quantitative analysis to clarify the internal and external financial environment of BYD Co.，Ltd.by studying its financial situation and its own advantages，and commenting on its business portfolio，investment situation and relevant government subsidies.Make clear the changes of social environment and the response of the company in politics，law and finance under the low-carbon economy，get inspiration，especially the production enterprises，must conform to the development situation of the low-carbon economy，actively seek to change the development mode，make full use of the advantages of government subsidies，low-carbon financial management strategy，the content of low-carbon financial management and establish a low-carbon economic evaluation system to ensure the financial management of the enterprise.The green development of theory can promote the green transformation of corporate culture and the unity of economic and social benefits.

Key words:low carbon economy;financial environment;corporate finance;BYD case;corporate environmental responsibility

目录

1 绪论1

1.1 研究背景和意义1

1.2 文献综述1

1.3研究内容和方法2

2相关概念及理论基础3

2.1低碳经济3

2.2企业理财环境3

2.3 可持续发展理论4

2.4 产业结构理论4

3 低碳经济对企业理财环境的影响分析4

3.1 政治环境4

3.2 法律环境5

3.3 金融环境5

3.4 社会环境5

4 比亚迪股份有限公司案例分析6

4.1 比亚迪股份有限公司现状6

4.2 低碳经济对比亚迪理财环境的影响及其应对8

5 启示和建议11

5.1 建立起低碳财务管理的战略11

5.2 建立起绿色财务管理内容体系11

5.3 构建低碳财务评价系统11

6 结束语12

参考文献13