会计学院知识库

随着人类社会的高速发展，有关行业产业二氧化碳排放以及由此引发的全球变暖、环境污染等问题成为时代关注的焦点。钢铁行业，支撑着国民经济和国防建设，但是，钢铁行业由于高污染而承受着巨大的压力，其对环境影响的主要因素之一是二氧化碳和其他温室气体的产生及排放。我国“十四五”规划和 2035 年远景目标提出，钢铁行业未来的经济发展重点任务是要做好碳达峰、碳中和工作。社会责任理论要求企业在做经济决策时要平衡经济、环境和社会因素，即企业在“碳中和”策略提出后所作的与碳排放相关的经济决策时，必须注重节能减排，承担起相应的社会责任。钢铁行业企业如何在此背景下进行财务决策、提升财务能力、稳固企业核心竞争力有待进一步探索研究。
本文以宝钢股份为案例，先分析了我国钢铁行业如今的发展现状，对宝钢股份的基本情况有一个初步了解之后，结合碳中和发展背景，选取相关指标，评价分析了偿债能力、营运能力、盈利能力和发展能力，特别分析了发展能力、环保投入，对宝钢股份的财务能力深入分析，然后使用熵权-TOPSIS 方法，对宝钢股份进行综合评估，得出宝钢股份在同行业之间的排名。研究发现，碳中和背景下，环保投入成为影响企业财务发展能力的主要因素；宝钢股份为实现碳减排而进行的技术研发投入与环保治理投入会导致生产成本上升，营业利润下降。钢铁类企业如果依靠传统的方式来进行财务能力的提升是远远不够的，而需要结合低碳发展背景来实现未来的可持续发展。在此研究的基础上，提出企业选择绿色融资、建立碳资产管理体系、注重核心技术开发、合理进行环保投入、选择环保理念较强的供应商等一系列对策与建议。本文的研究可以为宝钢财务未来发展提供参考，可以提升该企业的财务能力，稳固和增强核心竞争力，也可为钢铁行业中的其他企业提供借鉴。

With the rapid development of human society, the carbon dioxide emissions of related industries and the resulting global warming, environmental pollution and other issues have become the focus of the times. The steel industry supports the national economy and national defense construction. However, the steel industry is under enormous pressure due to high pollution. One of the main factors affecting the environment is the production and emission of carbon dioxide and other greenhouse gases. my country's "14th Five-Year Plan" and the long-term goal of 2035 put forward that the key task of the future economic development of the steel industry is to do a good job of carbon peaking and carbon neutrality. The theory of social responsibility requires enterprises to balance economic, environmental and social factors when making economic decisions, that is, when enterprises make economic decisions related to carbon emissions after the “carbon neutrality” strategy is proposed, they must focus on energy conservation and emission reduction, and undertake corresponding social responsibility. How to make financial decisions, improve financial capabilities, and stabilize the core competitiveness of enterprises in the iron and steel industry under this background needs further exploration and research.

Taking Baosteel Co., Ltd. as a case, this paper first analyzes the current development status of my country's iron and steel industry, and after having a preliminary understanding of the basic situation of Baosteel Co., Ltd., combined with the development background of carbon neutrality, selects relevant indicators, and evaluates and analyzes the solvency and operating capacity. , profitability and development ability, especially analysis of development ability, environmental protection investment, in-depth analysis of Baosteel’s financial ability, and then use entropy weight-TOPSIS method to comprehensively evaluate Baosteel, and get Baosteel’s position among the same industry. ranking. The study found that under the background of carbon neutrality, environmental protection investment has become the main factor affecting the financial development ability of enterprises; Baosteel's investment in technology research and development and environmental protection management to achieve carbon emission reduction will lead to increased production costs and decreased operating profits. It is far from enough for iron and steel enterprises to rely on traditional methods to improve their financial capabilities, and it is necessary to combine the background of low-carbon development to achieve sustainable development in the future. On the basis of this research, a series of countermeasures and suggestions are put forward, such as choosing green financing, establishing a carbon asset management system, focusing on core technology development, reasonably investing in environmental protection, and selecting suppliers with strong environmental protection concepts. The research in this paper can provide reference for the future development of Baosteel's finance, improve the enterprise's financial ability, stabilize and enhance its core competitiveness, and also provide reference for other enterprises in the steel industry.