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摘要低碳经济最早于2003年英国政府提出。所谓低碳经济，是指在可持续发展理念指导下，通过技术创新、制度创新、产业转型、新能源开发等多种手段，尽可能地减少煤炭石油等高碳能源消耗，减少温室气体排放，达到经济社会发展与生态环境保护双赢的一种经济发展形态。目前，向低碳经济转型已经成为必然趋势，而低碳经济的到来，对钢铁企业造成巨大冲击，它改变了钢铁企业的外部环境，需要钢铁企业调整其总体战略，这间接影响到了企业财务战略。财务战略是指为了实现企业的战略目标，在综合考虑企业内外部环境对资金活动影响的基础上，对企业资金流动进行全局性、长期性和创造性的谋划。在向低碳经济转型中，研究钢铁企业财务战略应如何变革以适应低碳经济就显得很有必要。本文在分析了低碳经济对钢铁企业的影响的基础上，提出了财务战略变革机制和具体变革内容。文章最后以南京钢铁股份有限公司为例，进行了实证分析，以探讨财务战略变革机制的实际运用问题。7893
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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