“绿色化”发展是企业战略管理的重要目标,在环境与财务平行发展的过程中,两者之间是否存在互动关系呢?本文以宝钢股份为例,构建其基于生态效率指标的财务与环境绩效互动的评价体系,并利用相应的价值驱动模型,通过因素分析法发掘企业价值变化背后的关键影响因素,因地制宜地开展未来的管理活动。 “Green ” development is an important goal of strategic management of enterprises, in the process of parallel development of environment and finance, whether there is interaction between the two? In this paper, Baosteel Co., Ltd., to build its financial indicators based on ecological efficiency And the environmental performance of the interactive evaluation system, and use the corresponding value-driven model, through factor analysis to explore the key factors behind the changes in corporate value, according to local conditions to carry out future management activities.