将摘要：重污染企业作为GDP的主要贡献者之一其发展历来受到许多人的关注。在当今的绿色发展的大环境的要求下双碳问题的解决仍然是一个重点问题而重污染企业也因其高耗能、高污染、重资产等问题的存在势必要进行改革才能符合绿色发展的要求。在转型过程中重污染企业的信用问题也成为了银行等金融机构决定是否为其贷款融资的首要问题。本文就基于结构方程模型的方法对重污染企业的违约状况进行研究。关键词：重污染企业；绿色信贷

Abstract: As one of the main contributors to GDP, heavy-polluting enterprises have always attracted the attention of many people. In the current environment of green development, the resolution of the dual carbon problem remains a key issue, and heavy-polluting enterprises also need to undergo reforms to meet the requirements of green development due to issues such as high energy consumption, high pollution, and heavy assets. In the transformation process, the credit problem of heavy-polluting enterprises has become the primary concern for banks and other financial institutions when deciding whether to provide loans and financing. This article uses the structural equation model method to study the default status of heavy-polluting enterprises. Keywords: heavy-polluting enterprises; green credit policy; structural equation model