Analysis of the Financial Performance Management Path of Enterprises under Green Tax Policy

Ting Zhang

doi:10.62177/apemr.v2i3.395

Authors

Ting Zhang Xi’an Polytechnic University

DOI:

https://doi.org/10.62177/apemr.v2i3.395

Keywords:

Green Tax Policy, Financial Performance Management, Environmental Information Disclosure

Abstract

Under the backdrop of green tax policies, companies face new challenges and opportunities in financial performance management. This paper explores the direct and indirect impacts of green tax policies on corporate financial performance management, highlighting the main issues companies encounter during their green transformation from three aspects: performance evaluation systems, information disclosure supervision, and green investment. In response to these issues, the paper further proposes optimization paths for corporate financial performance management. The aim is to provide guidance for companies to promote green transformation through economic means and to offer decision-making support for governments in formulating relevant green development policies.

Downloads

Download data is not yet available.

References

Tian, C. (2020). Analysis of the main-subordinate game between environmental tax and enterprise green technology innovation. Research on Financial Issues, (09), 95–104.

Zhang, A. (2022). Environmental tax collection, social responsibility and corporate green innovation. Economic Theory and Economic Management, 42(01), 67–85.

Chen, A., & Wang, C. (2023). Corporate environmental responsibility, green technology innovation and corporate financial performance. Taxation and Economy, (04), 82–89.

Shu, H. (2024). Performance evaluation of construction enterprises under the "dual carbon" goals. Accounting Friends, (12), 40–45.

Qiao, Y., Ma, X., & Yang, J. (2020). The dual impact of green tax on the efficiency of green innovation in industrial enterprises. Financial Development Research, (12), 59–67.

Zhang, C., & Xiao, W. (2024). Can the environmental protection fee-to-tax reform improve corporate financial and environmental performance? A quasi-natural experiment based on the implementation of the Environmental Protection Tax Law. Accounting Friends, (04), 113–122.