南华大学学报（社会科学版）2025，Vol.26Issue(6)：1-8,8.DOI:10.13967/j.cnki.nhxb.2025.0071
和谐共生理论视角下核电供应链相关企业财务生态指标构建研究
Research on the Construction of Financial Ecological Indicators for Nuclear Power Supply Chain-Related Enterprises from the Perspective of Harmonious Symbiosis Theory
摘要
Abstract
Under the macro-backdrop of the"Dual Carbon"goals guiding high-quality development and driving the transforma-tion of the energy structure,enterprises related to the nuclear power supply chain,as pivotal clean energy entities,have financial eval-uation systems that fail to effectively adapt to the symbiotic characteristics of the industrial chain and the multi-dimensional value co-creation process.This reveals deficiencies in current research regarding the systematic depiction of capital flow,risk sharing,and value synergy within the nuclear power industry chain,alongside a failure to integrate environmental driving factors such as policy,technolo-gy,and market into the financial analysis framework.To address these limitations,this study constructs a symbiotic theoretical analysis framework for nuclear power supply chain-related enterprises,ecompassing diversity,synergy,and dynamism—based on the Harmoni-ous Symbiosis Theory.It systematically sorts out the financial attributes of symbiotic units in the upstream,midstream,and downstream sectors,uncovering the intrinsic linkages in their capital and profit allocation.Furthermore,the study examines cost-sharing and risk joint prevention mechanisms through the lens of symbiotic modes,and elucidates the synergistic driving effects of mandatory policy guidance,technology empowerment,and market competition pressure from the perspective of the symbiotic environment.The objective is to organically integrate low-carbon value,high-quality development,and innovation extension,thereby establishing a"four-in-one"financial ecological indicator system encompassing environmental compliance,social responsibility,operational performance,and finan-cial health.This system is designed to enable a scientific assessment of the comprehensive performance and collaborative development capacity of nuclear power supply chain enterprises.This research provides systematic theoretical support and methodological guidance for the financial evaluation of these enterprises,holding significant theoretical value and practical implications for promoting resource optimization,joint risk governance,and green transformation of the industrial chain.关键词
和谐共生理论/"双碳"目标/高质量发展/财务生态指标Key words
harmonious symbiosis theory/Dual Carbon goals/high-quality development/financial ecological indicators分类
管理科学引用本文复制引用
雷振华,雷铭..和谐共生理论视角下核电供应链相关企业财务生态指标构建研究[J].南华大学学报（社会科学版）,2025,26(6):1-8,8.基金项目
湖南省社会科学成果评审委员会课题"高质量发展理念下核电企业财务生态系统构建与评价研究"资助(编号:XSP25YBC667) （编号:XSP25YBC667）
