低碳经济下钢铁企业财务战略变革研究
关键词：财务战略 低碳经济 财务战略变革
毕 业 论 文 外 文 摘 要
Title The Financial Strategic Change of Iron and Steel Enterprises under Low-carbon Economy- A Case Study of Nanjing Iron & Steel Co., Ltd.
Abstract
Low carbon economy was proposed firstly by British government in 2003. Low carbon economy, refers to using technical innovation, system innovation, industrial transformation, develop new energy and other means, to minimize coal oil and other high carbon energy consumption, reduce greenhouse gas emissions, to achieve the economic development patterns of social economic development and ecological environmental protection under the guidance of the concept of sustainable development. At present, the transition to low carbon economy has become an inevitable trend, and low carbon economy have a tremendous impact on the iron and steel enterprises, it changed the external environment of iron and steel enterprises, enterprises need to adjust its overall strategy, which indirectly affects to enterprise financial strategy.Financial strategy refers to carry out a overall, long-term and creative plan on capital flow to achieve the strategic goal of the enterprise on the basis of the comprehensive consideration that how enterprise internal and external environment influence financing activities. In the transition to a low carbon economy, searching how should enterprise financial strategy be changed to adapt to the low carbon economy is very necessary. This article put forward finance strategic reform target, reform principles and reform means in the analysis of the low carbon economy influence on iron and steel enterprise. Finally, taking Nanjing Iron & Steel Co., Ltd. as an example, makes an empirical analysis to explore the financial strategy, change mechanism of practical problems.
Keywords：financial strategy low carbon economy financial strategy change
目 次
1 绪论 1
1.1 研究背景 1
1.2 研究意义 2
1.3 研究方法 2
1.4 研究框架 2
2 文献综述 4
2.1 关于财务战略的研究 4
2.1.1 财务战略概念 4
2.1.2 研究现状 7