| Under the background of global warming environment, to seek the sustainable development becomes one of the important tasks of human being. Since the signing of the Kyoto protocol, the European Union and the North American take the lead to build the system of carbon emission trading market, providing the example for other countries and regions. The emergence of the Carbon emission trading market, which makes CO2emissions become commodities and been transacted by different market participants, which makes the relevant benefit and cost appear in the financial statements. Therefore the CO2emission becomes one important bound variable for the Enterprise production and management decision-making. The Carbon emission trading market in China began in2013, now on the commissioning phase and seven provinces and city are in carbon emission trading pilot program, whereby six pilots have started trading. Therefore, under the background of carbon emission trading market, do the research of the influence factors of enterprise carbon trading decisions. On the basis of that, building the decision-making model for carbon emission has the important theoretical and practical significance for an enterprise to deal with carbon emissions constraints and achieve the sustainable development of enterprise.First of all, this paper elaborates the current situation of the development of carbon trading market of our country and analysis of the background of enterprise carbon trading decisions. Second, through the systematic analysis of the influence factors of the carbon trading decisions of the enterprise, build the influence factors frame of enterprise carbon trading decision. Then, this paper analyzes the enterprise carbon trading decision path, and constructs the comprehensive cost analysis model of enterprise carbon trading decision. After that, through the case analysis, discussing the application of the model. Finally, do the summary of the research conclusion and put forward related suggestion. |
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