双碳背景下A煤炭企业财务风险分析
Financial Risk Analysis of A Coal Enterprise under the Dual Carbon Background

在环境问题日益严重、能源结构转型升级的背景下，我国于2020年提出了双碳目标，即在2030年前实现碳达峰，2060年前实现碳中和。双碳目标的提出将对煤炭企业的碳排放量进行限制，甚至会影响煤炭企业产销情况，煤炭企业可能面临较大的财务风险，因此本文分析A煤炭公司双碳背景下可能加剧的财务风险以及可能产生的新财务风险，对宏观环境变化下A煤炭公司的财务风险进行识别、评价和应对，以提升企业风险抵抗能力，促进企业可持续发展。
Against the backdrop of increasingly serious environmental problems and the transformation and upgrading of energy structure, China proposed the dual carbon goal in 2020, which aims to achieve carbon peak before 2030 and carbon neutrality before 2060. The proposal of the dual carbon target will limit the carbon emissions of coal enterprises, and even affect their production and sales situation. Coal enterprises may face significant financial risks. Therefore, this article analyzes the financial risks that A coal company may face under the dual carbon background, as well as the potential new financial risks that may arise. It identifies, evaluates, and responds to the financial risks of A coal company under macro environmental changes to enhance its risk resistance ability and promote sustainable development.