森林碳汇预算体系设计及应用研究

Research on Design and Application of Forest Carbon Sink Budget System

文章结合营林企业森林碳汇生产经营的特征,尝试设计包含碳汇量子预算、碳汇支出子预算和碳汇收益子预算等三大子预算的森林碳汇预算体系,并通过丰宁千松坝林场碳汇造林项目作为案例对其进行了具体应用。研究结果表明:对于营林企业的碳汇造林项目来说,森林碳汇预算体系应以预测碳汇量、含CCER申请活动和造林活动在内的生产经营活动、在市场上进行碳汇减排量交易等活动为基础,设计碳汇量子预算、碳汇支出子预算和碳汇收益子预算等三个子预算,并以此控制森林碳汇成本,合理分配企业资源。此外,森林碳汇预算应嵌入到传统全面预算体系中,并与现金预算、业务预算和资本预算共同构成全面预算管理体系,从而更好地发挥碳汇预算对企业森林碳汇管理的作用,实现企业的低碳转型和绿色高质量发展。

Considering the characteristics of forest carbon sink production and management of forestry enterprises,this article attempts to design the forest carbon sink budget system that involves three sub-budgets such as carbon sink amount sub-budget,carbon sink expenditure sub-budget,and carbon sink income sub-budget.It takes Fengning Qiansongba Forest Farm Carbon Sink Afforestation Project as an example to discuss the specific application.The research results show that,for the carbon sink afforestation projects of forestry enterprises,the forest carbon sink budget system shall be based on the prediction of carbon sinks,the launching of production and operation activities including CCER application and afforestation,and the implementation of carbon sink emission reduction transactions in the market,and design three sub-budgets like carbon sink amount sub-budget,carbon sink expenditure sub-budget,and carbon sink income sub-budget,to control the cost of forest carbon sinks and reasonably allocate the enterprise resources.In addition,the forest carbon sink budget shall be embedded in the traditional comprehensive budget system,and constitute the full budget management system together with cash budget,operating budget and capital budget,so as to better play the role of carbon sink budget in the forest carbon sink management of enterprises,and realize the low-carbon transformation and green high-quality development of enterprises more effectively.