和谐共生理论视角下核电类企业财务生态指标构建研究
Research on the Construction of Financial Ecological Indicators for Nuclear Power Enterprises from the Perspective of Harmonious Symbiosis Theory
投稿时间:2025-09-27  修订日期:2025-11-18
DOI:
中文关键词:  和谐共生理论 双碳目标 高质量发展 财务生态指标
English Keywords:Harmonious Symbiosis Theory  Harmonious Symbiosis Theory  High-Quality Development  Financial Ecological Indicators
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作者单位邮编
雷振华* 南华大学经济管理与法学学院 421001
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中文摘要:
      根据和谐共生理论的核心,从多元性、协同性及动态性视角搭建核电类企业共生理论的适配性,以双碳目标为指导,嵌入低碳价值,立足高质量发展理念,延伸创新价值,三者有机融合,为核电类企业财务生态指标构建提供理论支撑。全面梳理核电产业链共生单元所属上游企业、中游企业及下游企业的财务属性;从共生模式分析上游企业与中游企业的成本共担机制,中游企业与下游企业的风险联防机制;并从共生环境分析核电类企业政策、技术与市场的驱动作用:强制性引导、技术性赋能及竞争性倒逼。在系统分析核电产业链上游企业、中游企业及下游企业财务属性的基础上,提示财务属性的本质就是资金与利润,以此为基础,根据核电类企业财务生态指标构建的理论,分类从环境层面、生态层面、经营层面及财务层面构建“四位一体”财务生态指标体系,为全面科学评价核电类企业提供理论指导。
English Summary:
      Based on the core of the Harmonious Symbiosis Theory, this study establishes the adaptability of the symbiosis theory for nuclear power enterprises from the perspectives of diversity, coordination, and dynamics. Guided by the Dual Carbon Goals, it embeds low-carbon value; based on the concept of High-Quality Development, it extends innovative value. The organic integration of these three provides theoretical support for the construction of financial ecological indicators for nuclear power enterprises. t comprehensively sorts out the financial attributes of upstream, midstream, and downstream enterprises, which are the symbiotic units in the nuclear power industry chain. From the perspective of symbiosis models, it analyzes the cost-sharing mechanism between upstream and midstream enterprises, and the risk joint prevention mechanism between midstream and downstream enterprises. From the perspective of the symbiotic environment, it analyzes the driving roles of policies, technologies, and markets on nuclear power enterprises, namely mandatory guidance, technical empowerment, and competitive impetus. On the basis of systematically analyzing the financial attributes of upstream, midstream, and downstream enterprises in the nuclear power industry chain, this study points out that the essence of financial attributes lies in capital and profits. Taking this as a foundation, and in accordance with the theory of constructing financial ecological indicators for nuclear power enterprises, it classifies and builds a "four-in-one" financial ecological indicator system from the environmental, ecological, operational, and financial dimensions, providing theoretical guidance for the comprehensive and scientific evaluation of nuclear power enterprises.
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