Establishment Of Enterprise Carbon Budget System Under The Background Of National Carbon Trading Market

The increase of population,the expansion of economy scale and the continuous consumption of energy make environmental pollution become a more and more difficult problem for human survival and development.How to cope with the greenhouse effect and severe hazy weather has become an urgent problem to be solved.In response,all countries in the world are making efforts,the EU took the lead in establishing the "EU ETS" to limit greenhouse gas emissions,using market mechanisms to control carbon emissions.In 2011,China began to follow the example of the European Union and set up a pilot carbon emissions trading market in seven regions such as Beijing,and started nationwide in December 2017.With the development of low-carbon economy,carbon emission reduction has become an important task for enterprises,especially in the high-carbon industries such as electricity,cement and steel.At this stage,carbon emission reduction by adjusting energy structure,using energy-saving materials,energy-saving equipment and low-carbon technologies has been used by most enterprises,and the effect is obvious.However,few enterprises consider reducing emissions through management to maximize the economic interests of enterprises.Management methods play an important role in the process of reducing carbon emissions.In particular,we can achieve low-carbon development through the budgetary thinking in management accounting.This paper reviews domestic and foreign scholars’ understanding of low-carbon development strategy and carbon budget.By reviewing the existing research,most of them only discuss the low carbon strategy and carbon budget at the global and national levels.However,few people pay attention to the micro-enterprise level carbon budget,not to establish a complete set of corporate carbon budget system to provide reference for the enterprise.Based on a lot of economic theories,taking cement production enterprises as an example,this paper improves the existing organizational system of enterprises,and establishes a set of rules that include carbon budgeting,carbon budget implementation and control,carbon budget analysis and evaluation of the carbon budget management system,which will be integrated into the overall budget system and achieve the effect of emission reduction by management methods.