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◆ International Journal of Accounting and Economics Studies2025-10-15· Balance (ability)

The Ethical Balance Reconstruction of Green Finance Empowered by Computer Technology

Ying Gu, Haoqi Lin, Wei Zhao, M Li, Xianpeng Wang

原始摘要(英文原文)· Original abstract
As a bridge connecting economic activities and ecological protection, green finance is inherently not merely a tool for capital allocation but also embodies profound ethical values. From the perspectives of environmental ethics, social justice, and intergenerational equity, this paper analyzes the inherent ethical connections between green finance and sustainable development. Through a literature review, it sorts out the status of relevant research, identifies issues in current green finance practices, including the "expansion of instrumental rationality" and "ambiguity of ethical boundaries"—and proposes solutions by constructing a "Three-Dimensional Ethical Balance Model for Green Finance." It also offers suggestions for path optimization from three aspects: value reshaping, institutional design, and subject synergy, aiming to provide theoretical references for green finance to return to the essence of sustainable development.
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