[关键词]
[摘要]
国内碳交易试点成立,明确划定排控企业,面对严峻的经济和社会压力,众多企业意识到解决“碳问题”的根本途径是在了解自身碳排放源的基础上通过低碳技术或者调整企业运营、政策等来实施碳减排。为了深入研究和解决企业碳管理,本文拟从碳盘查、碳管理成本控制、碳管理决策以及碳信息披露四个方面构建企业碳管理流程体系,并针对企业碳管理流程体系进行实用性的探讨,提出可行的建议策略,为后续的研究提供参考。
[Key word]
[Abstract]
Recently China initiated the domestic carbon trading pilot schemes, restricting the carbon emission limit for certain enterprises. Facing severe pressure in economy and social,many enterprises have realized that the fundamental way to solve the carbon reduction problem is to adjust their business operations and policies or implement low-carbon technologies based on their carbon emission sources. In order to study and find out how to manage enterprise carbon emission, this paper intends to build enterprise carbon management process system from four aspects: carbon inventory development, carbon management cost control, carbon management decision-making and carbon information disclosure, and to explore the practicality of applying such corporate carbon management process system, therefore provide feasible suggestions and a reference for future research.
[中图分类号]
F279.23
[基金项目]
国家自然科学基金委项目“基于智能技术的国际碳市场价格驱动因素研究”（71101133），教育部新世纪优秀人才支持计划项目“碳金融创新—国际二氧化碳排放权市场价格形成机制研究”（NCET-11-0725）国家社科基金重点项目“我国碳市场成熟度及环境监管政策研究” （14AZD051）
