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摘 要
低碳經(jīng)濟(jì)是指在可持續(xù)發(fā)展理念指導(dǎo)下，通過(guò)技術(shù)創(chuàng)新、制度創(chuàng)新、產(chǎn)業(yè)轉(zhuǎn)型、新能源開發(fā)等多種手段，盡可能地減少煤炭石油等高碳能源消耗，減少溫室氣體排放，達(dá)到經(jīng)濟(jì)社會(huì)發(fā)展與生態(tài)環(huán)境保護(hù)雙贏的一種經(jīng)濟(jì)發(fā)展形態(tài)。發(fā)展低碳經(jīng)濟(jì)，一方面是積極承擔(dān)環(huán)境保護(hù)責(zé)任，完成國(guó)家節(jié)能降耗指標(biāo)的要求；另一方面是調(diào)整經(jīng)濟(jì)結(jié)構(gòu)，提高能源利用效益，發(fā)展新興工業(yè)，建設(shè)生態(tài)文明。這是摒棄以往先污染后治理、先低端后高端、先粗放后集約的發(fā)展模式的現(xiàn)實(shí)途徑，是實(shí)現(xiàn)經(jīng)濟(jì)發(fā)展與資源環(huán)境保護(hù)雙贏的必然選擇隨著社會(huì)和經(jīng)濟(jì)的發(fā)展，資源環(huán)境與人類的矛盾日益尖銳，構(gòu)建和諧社會(huì)、發(fā)展綠色經(jīng)濟(jì)等先進(jìn)的發(fā)展理念也更加深入人心。綠色管理思想主要是解決企業(yè)與社會(huì)的生態(tài)環(huán)境問(wèn)題。它是從資金運(yùn)動(dòng)的角度考慮企業(yè)的目標(biāo)與社會(huì)效益及生態(tài)環(huán)境問(wèn)題的一種財(cái)務(wù)管理。低碳經(jīng)濟(jì)時(shí)代的到來(lái)給企業(yè)的理財(cái)環(huán)境帶來(lái)了翻天覆地的變化。企業(yè)財(cái)務(wù)管理要想獲得成功，就必須盡快并深刻地認(rèn)識(shí)到這些變化并做出相應(yīng)的財(cái)務(wù)決策。本文在深入分析了低碳經(jīng)濟(jì)對(duì)xx啤酒公司理財(cái)環(huán)境的影響之后，提出了企業(yè)進(jìn)行綠色財(cái)務(wù)管理的必要性和緊迫性，并對(duì)如何進(jìn)行綠色財(cái)務(wù)管理提出了具體的建議。

關(guān)鍵詞 低碳經(jīng)濟(jì) 綠色財(cái)務(wù) 財(cái)務(wù)管理

Abstract
The low-carbon economy is refers to under the sustainable development idea instruction, through the technological innovation, the institutional innovations, industrial reforming, the new energy development and so on many kinds of methods, reduces the coal petroleum contour carbon energy consumption as far as possible, reduces the greenhouse gas emissions, achieves the economic society development and the ecological environmental protection win-win one kind of economic development shape. Development low-carbon economy, on the one hand undertakes the environmental protection responsibility positively, completes the national energy conservation to fall consumes the target the request; On the other hand is the adjustment economic structure, raises the energy use benefit, the development emerging industry, the construction ecology civilization. After after this is the rejection formerly first polluted, governs, is first low end, the high-end, is first extensive, intensive development model realistic way, is realizes the economic development and the resources environmental protection win-win choice inevitably along with social and the economical development, the resources environment and humanity's contradiction is day by day incisive, the construction harmonious society, the development green economy and so on advanced development idea also even more strikes root in the hearts of the people. The green management concept is mainly solves the enterprise and society's ecological environment question. It is from the fund movement angle consideration enterprise's goal and the social efficiency and the ecological environment question one financial control. The low-carbon economical time's arrival has brought the earth-shaking change for enterprise's managing finances environment. If the business finance management wants to obtain successfully, must as soon as possible and realized profoundly and makes the corresponding financial decision-making to these changes. This article has been analyzing the low-carbon economy thoroughly after Helen the subsidiary company managing finances environment influence, proposed the enterprise carries on the green financial control the necessity and the pressing, and how to carry on the green financial control to put forward the concrete proposal.

Keywords Low-carbon economy Green finance Financial control
目 錄
摘 要 I
Abstract II

第1章 緒　論 1
1.1 研究背景 1
1.2 研究目的與意義 1
1.3 國(guó)內(nèi)外研究現(xiàn)狀 2
1.3.1 國(guó)外研究現(xiàn)狀 2
1.3.2 國(guó)內(nèi)研究現(xiàn)狀 3
1.4研究步驟 4
第2章 綠色財(cái)務(wù)管理相關(guān)理論 5
2.1綠色財(cái)務(wù)管理觀念 5
2.2 進(jìn)行綠色財(cái)務(wù)管理的必要性 6
2.3 綠色籌資 6
2.4綠色投資 7
2.5綠色分配 8
第3章 xx啤酒有限公司綠色財(cái)務(wù)管理現(xiàn)狀分析 10
3.1 哈爾濱啤酒有限公司簡(jiǎn)介 10
3.2 哈爾濱啤酒的財(cái)務(wù)管理現(xiàn)狀的分析 10
3.3 xx啤酒公司綠色財(cái)務(wù)管理存在問(wèn)題的分析 17
3.3.1綠色財(cái)務(wù)管理理念需要協(xié)調(diào)的問(wèn)題 17
3.3.2綠色財(cái)務(wù)管理面臨的困境 19
第4章 建立xx啤酒有限公司綠色財(cái)務(wù)管理體系 21
4.1該企業(yè)的財(cái)務(wù)效率 21
4.1.1 營(yíng)運(yùn)效率 21
4.1.2 分配效率 22
4.2 該企業(yè)績(jī)效 22
4.3 綠色財(cái)務(wù)管理理論在xx啤酒公司中所采取的措施 26
4.3.1面對(duì)政府規(guī)劃該企業(yè)應(yīng)采取的措施 26
4.3.2 實(shí)施綠色財(cái)務(wù)管理的該企業(yè)內(nèi)部措施 27
4.3.3 社會(huì)的綠色文化與該企業(yè)的相關(guān)責(zé)任 28
4.4 保證綠色財(cái)務(wù)管理在xx啤酒公司中得以實(shí)行的措施 28
結(jié)　束　語(yǔ) 30
致 謝 31
參　考　文　獻(xiàn) 32