為實現“雙碳”目標，PCB 行業面臨環保政策收緊與市場需求轉型的雙重挑戰，極需探索研發技術創新與戰略管理的協同路徑。本文結合文獻分析與個案研究方法，選取典型 PCB 企業為研究對象，通過調研其技術研發投入、創新成果應用及戰略管理實踐，探討雙碳背景下企業技術創新的可行路徑。研究發現，企業通過優化研發資源配置、開發低碳生產工藝，能夠顯著降低碳排放並提升市場競爭力；但部分企業存在戰略目標模糊、技術創新與市場需求脫節等問題。研究提出，PCB 企業需建立動態戰略調整機制，將雙碳要求融入技術研發全流程，同時加強政策回應與行業協作。此外，案例分析表明，綠色技術創新不僅可滿足環保要求，還能創造新的業務增長點，例如高附加值環保型 PCB 產品的市場拓展。研究結果為 PCB 企業平衡技術研發與戰略管理提供實踐參考，助力行業綠色轉型。

In order to achieve the "dual carbon" goal, the PCB industry faces the dual challenges of tightening environmental policies and transforming market demand, and urgently needs to explore the coordinated path of R&D technology innovation and strategic management. This paper combines literature analysis and case research methods, selects typical PCB companies as research objects, and explores feasible paths for enterprise technological innovation under the background of dual carbon by investing in their technological R&D investment, application of innovative achievements and strategic management practices. The research found that by optimizing the allocation of R&D resources and developing low-carbon production processes, enterprises can significantly reduce carbon emissions and enhance market competitiveness; however, some enterprises have problems such as vague strategic goals and disconnection of technological innovation and market demand. The research proposes that PCB companies need to establish a dynamic strategic adjustment mechanism, integrate dual carbon requirements into the entire process of technology research and development, and at the same time strengthen policy response and industry collaboration. In addition, case analysis shows that green technology innovation can not only meet environmental protection requirements, but also create new business growth points, such as the market expansion of high-value-added environmentally friendly PCB products. The research results provide practical reference for PCB companies to balance technology research and development and strategic management, and help the industry to transform greenly.