摘要：The traditional high-carbon economic development mode has caused great damage to the ecological environment while accelerating economic development.On the contrary,the green low-carbon economic mode pays more attention to energy conservation,emission reduction and ecological environment protection while developing the economy.This study introduces the relevant theories of low-carbon economy and corporate financial management,and extends the differences between high-carbon and low-carbon economic development modes.By analyzing the impact of low-carbon economy on the corporate financial goals,such as profit maximization,enterprise value maximization,shareholder wealth maximization,earnings per share maximization and shareholders' equity maximization,as well as the impact on the corporate financial management principles,such as net benefit principle,signaling principle,self-interest principle and risk-reward trade-off principle,this paper emphasizes that the low-carbon economic development mode is the general trend and plays a key role in the sustainable energy-saving society.Therefore,the idea of low-carbon economy should be applied to the corporate financial goals and financial management principles in practice.
关键词：Ecological perspective;Low-carbon economy;Principles;Sustainable development
