ESG理念下企业绿色财务管理的困境与优化路径研究

Research on the Dilemmas and Optimization Paths of Enterprise Green Financial Management under the ESG Concept

摘要: 在“双碳”目标持续推进和ESG理念不断深化的背景下，企业财务管理逐渐由传统利润导向转向兼顾经济效益、环境责任和社会价值的综合管理模式。为探讨企业绿色财务管理面临的现实困境及优化路径，本文采用规范研究方法，在梳理ESG理念与绿色财务管理内在关系的基础上，结合相关文献进行分析。研究发现，当前企业绿色财务管理仍存在管理意识不足、ESG信息披露质量不高、绿色投融资决策机制不完善、绿色绩效评价体系不健全以及复合型财务人才储备不足等问题。对此，企业应将ESG理念嵌入财务战略和管理流程，完善绿色财务信息披露机制，健全绿色投融资体系，推动ESG指标融入预算、绩效与内部控制，加强财务数字化建设和复合型人才培养，以提升绿色财务管理水平，推动企业高质量和可持续发展。

Abstract: Under the continuous advancement of the “dual carbon” goals and the deepening of the ESG concept, enterprise financial management is gradually shifting from a traditional profit-oriented model to a comprehensive model that considers economic benefits, environmental responsibility and social value. To explore the dilemmas and optimization paths of green financial management, this paper adopts a normative research method and analyzes relevant literature on the relationship between the ESG concept and green financial management. The study finds that enterprises still face problems such as insufficient management awareness, low-quality ESG information disclosure, imperfect green investment and financing mechanisms, incomplete green performance evaluation systems and a shortage of interdisciplinary financial talents. Therefore, enterprises should integrate the ESG concept into financial strategies and management processes, improve green financial information disclosure, strengthen green investment and financing systems, incorporate ESG indicators into budget, performance evaluation and internal control, and promote financial digitalization and talent cultivation, so as to improve green financial management and achieve high-quality sustainable development.