“双碳”背景下传统能源企业财务风险识别研究——以中国石化为例
Research on Financial Risk Identification of Traditional Energy Enterprises under the Background of “Dual Carbon”—Taking Sinopec as an Example

当前，全球生态环境问题愈发突出，推动环境保护与低碳经济转型已成为国际社会的共同目标。自2016年《巴黎协定》生效后，百余个国家陆续公布了碳达峰与碳中和的具体规划。在2020年第七十五届联合国大会上，我国明确提出“双碳”战略部署，由此激发了国内各领域向绿色低碳模式转型的热潮。伴随“双碳”政策体系的逐步完善，我国产业与能源结构正经历深度调整，这对煤炭、化工等高耗能高排放行业形成重大挑战。在新发展格局下，传统能源企业面临严峻的财务压力，亟须构建科学的风险评估体系，探索绿色发展路径，以适应经济社会转型升级的要求。
At present, global ecological and environmental problems are becoming more and more prominent, and promoting environmental protection and low-carbon economic transformation has become the common goal of the international community. Since the Paris Agreement came into force in 2016, more than 100 countries have announced specific plans for carbon peak and carbon neutrality. At the 75^th session of the United Nations General Assembly in 2020, China clearly put forward the “dual carbon” strategic deployment, which stimulated the upsurge of domestic transformation to green and low-carbon mode in all fields. With the gradual improvement of the “dual carbon” policy system, China’s industrial and energy structure is undergoing profound adjustment, which poses major challenges to coal, chemical and other industries with high energy consumption and high emission. Under the new development pattern, traditional energy enterprises are facing severe financial pressure, and it is urgent to build a scientific risk assessment system and explore a green development path to meet the requirements of economic and social transformation and upgrading.