Green Financial Behavior and Green Development Strategy of Chinese Power Companies in the Context of Carbon Tax

Abstract Power sector is the main source of carbon emissions, whether the carbon tax levy promotes the emergence of green financial behavior of China’s power companies. From the perspective of financial management, this paper analyzes the possible influence of carbon tax policy on green financial performance, green financial activities, green financial accounting and financial information disclosure of micro-economic entity power companies based on specific cases. And in terms of the green financial strategy, green financial management and green financial evaluation, this paper proposes countermeasures for the green development of China’s power companies. The study suggests that under the construction of China’s green tax system, the financial behavior of power companies is gradually moving towards green. This not only conforms to China’s green tax policy, but also is an inevitable strategic choice for China’s power companies to achieve green development.