Research And Application Of Carbon Budget Management System In Low-Carbon Economy

In 2015,more than 200 countries signed the Paris agreement,which aims to keep global temperature rise within 2 ℃.In order to achieve this goal,some scholars and even some institutions put forward the concept of the carbon budget,which can be the maximum amount of greenhouse gas emissions into the atmosphere.According to the scientific calculation by relevant experts and scholars,it is estimated that there are about 3 trillion tons of budget allowances in the world.However,75% of them have been used,leaving more than 700 billion tons of emission space to use.The world emits about 40 billion tons of greenhouse gases a year,and experts predict that the global carbon budget will run out by 2035.In other words,the world will have to achieve zero carbon emissions,from the original 40 billion tons of annual emissions to zero carbon emissions,which is undoubtedly a test of the challenge of the world’s major emission reduction forces.Besides,China’s domestic carbon emission trading market is accelerating the implementation phase,is expected to achieve the construction of a national carbon emission trading market in 2020.Therefore,to avoid the situation of global carbon budget depletion,and also to adapt to the role of carbon trading market allocation,the most basic corporate carbon budget must play its role to reduce the total carbon emissions.This article is based on low carbon economy background,and it takes Tianfu energy industry as the research object.Firstly,the first chapter mainly introduced the the concept of proper terms such as carbon budget.Secondly,the main chapter mainly elaborates the enterprise present imperfection of management system and its favorable conditions;On this basis,this paper designs a complete set of carbon budget management system for Tianfu energy industry,which constructs carbon emission activity sub-budget,carbon emission reduction and profit and loss sub-budget,carbon emission trading net profit and loss sub-budget,and carbon emission reduction activity net profit and loss sub-budget.Thirdly,an analysis process from the execution of the carbon budget to the carbon budget was designed.Finally,in order to facilitate the successful implementation of carbon budget management system,supporting measures are proposed for the implementation of carbon budget of Tianfu energy industry from four perspectives:enterprise supporting management construction,degree of carbon information disclosure,low carbonization quality of employees andinformation system.Tianfu energy industry regards carbon budget as one of the guiding principles for its future guidance,which can assist the management in making low-carbon decisions and effectively control the cost of carbon reduction,thus laying a management foundation for the green and low-carbon transformation of the enterprise.