【作者】 赵静；

【导师】 王秀芬； 王永强；

【作者基本信息】 郑州航空工业管理学院 ， 会计（专业学位）， 2024， 硕士

【摘要】 经济全球化带来经济快速发展的同时,生态环境却在日益恶化,人与自然如何和谐共处成为全人类共同面临的重要议题。为此,我国已明确提出“双碳”目标。“双碳”目标的提出旨在优化生态环境,实现经济增长与资源环境保护的协调发展。这意味着企业需要从高能耗、高污染、高排放的传统发展模式转向低能耗、低污染、低排放的绿色发展模式。随着我国在生态文明建设方面的持续深化,有色金属行业作为碳排量超标的重点行业之一,将会持续增加绿色投资。基于此,本文选取紫金矿业为研究对象,对该企业的绿色投资行为进行分析,探究其对环境绩效和财务绩效的影响。其中,环境绩效是从能源消耗、生物多样性、废弃物排放三方面进行分析,通过将2018年-2022年紫金矿业和对比公司的环境指标进行比较,分析企业绿色投资对环境绩效的影响。财务绩效采用的是财务指标法和EVA法,通过将2018年-2022年紫金矿业与行业均值的财务数据进行对比,分析企业绿色投资对财务绩效的影响。研究发现,绿色投资虽然短期内会提高企业的环境绩效,但同时也会给企业带来较大的成本压力,从而导致其财务绩效短期内呈现下降的趋势。然而,从长期来看,企业的环境绩效和财务绩效都会有所提高。基于以上分析,本文建议有色金属行业通过增强员工“双碳”意识、提高绿色能源占比、健全绿色管理体系、合理规划绿色投资支出等方式,助力“双碳”目标的实现。更多还原

【Abstract】 While economic globalization has brought rapid economic development,the ecological environment is deteriorating day by day.How to coexist harmoniously between man and nature has become an important issue facing all mankind.Therefore,China has clearly put forward the "double carbon" goal.The goal of "double carbon" is to optimize the ecological environment and realize the coordinated development of economic growth and resource environmental protection.This means that enterprises need to shift from the traditional development model of high energy consumption,high pollution and high emissions to the green development model of low energy consumption,low pollution and low emissions.With the continuous deepening of China’s ecological civilization construction,the non-ferrous metal industry,as one of the key industries with excessive carbon emissions,will continue to increase green investment.Based on this,this paper selects Zijin Mining Industry as the research object,analyzes its green investment behavior,and explores its impact on environmental performance and financial performance.Among them,the environmental performance is analyzed from three aspects: energy consumption,biodiversity and waste discharge.The impact of green investment on environmental performance of Zijin Mining Industry is analyzed by comparing the environmental indicators of Zijin Mining Industry and the comparison company from 2018 to 2022.The financial performance method and EVA method are adopted to analyze the impact of green investment on financial performance by comparing the financial data of Zijin Mining industry with the average value of the industry from 2018 to 2022.It is found that although green investment will improve the environmental performance of enterprises in the short term,it will also bring greater cost pressure to enterprises,resulting in a short-term decline in their financial performance.However,in the long term,both the environmental and financial performance of the business will improve.Based on the above analysis,this paper suggests that the non-ferrous metal industry can help achieve the goal of "dual carbon" by enhancing the awareness of employees,increasing the proportion of green energy,improving the green management system,and rationally planning green investment expenditure.更多还原