低碳经济视角下企业碳成本管理研究

Research on the Management of Carbon Cost in Enterprises from the Perspective of Low Carbon Economy

随着国家政策明确提出“碳达峰”“碳中和”的发展目标,以及我国碳排放权交易市场的不断完善,各项促进低碳经济发展的制度措施不断出台,政府也对民营企业提出了更明确的低碳发展要求和绩效目标。为适应公司低碳经营的需要,企业需要践行低碳理念、制定可行有效的碳成本管理制度以实现清洁生产和低碳转型。围绕低碳经济对碳成本进行概述,结合我国企业目前的碳成本管理问题,探究企业基于碳排放的成本控制途径,以帮助企业针对性地降低碳成本,实现绿色发展和低碳转型。

With the national policy of carbon peaking and carbon neutrality,the continuous improvement of China's carbon emission trading market and the introduction of various institutional measures to promote the development of low carbon economy,the government has also put forward clearer requirements and performance targets for private enterprises to develop low carbon.In order to meet the needs of low-carbon operations,companies need to implement low-carbon concepts and develop viable and effective carbon cost management systems to achieve cleaner production and low-carbon transformation.This paper provides an overview of carbon costs in a low-carbon economy,and explores the ways to control carbon emissions based on the current carbon cost management problems of Chinese enterprises,in order to help them reduce carbon costs in a targeted manner and achieve green development and low-carbon transformation.