IF Coment Company Embedded In The Overall Budget System Of Enterprise Carbon Budgeting

In 2009,the theme of energy conservation and emission reduction in the United Nations Climate Conference held in Copenhagen,Denmark,to a certain extent,promote the rapid development of low-carbon economy,low-carbon problem once again by the world's attention.As of the end of 2013,China's total carbon dioxide emissions have reached 100 million tons,is a veritable carbon power.Chinese Academy of Social Sciences Pan Jiahua,Chen Ying in response to excessive carbon dioxide emissions caused by climate change,put forward a carbon budget program,developed a cumulative carbon emission standards in order to achieve long-term carbon emissions targets,per capita cumulative carbon emission standards,whether it is For the developed countries or developing countries,are bounden duty.The development of carbon budgets at the national level,the provision of macro management tools for low-carbon economies,and the development of management tools and management systems that can plan and control carbon emissions at the enterprise level can lead to rational carbon reduction activities.We take the policy-driven enterprise carbon management needs as the starting point,re-examine the enterprise's overall budget system,to seek embedded in the enterprise carbon budget development space.According to our vision,corporate carbon budget is the rational management of carbon emissions quota,carbon emission reduction capacity,carbon emission reduction and cost of carbon emissions management arrangements,it can respond to the company's carbon emissions pressure can also encourage enterprises to economic The way to arrange for carbon emission reduction.We recommend the establishment of a national carbon budget in China,a carbon budget for a carbon budget,a corporate carbon budget,a corporate carbon budget that embeds the corporate carbon budget into the corporate comprehensive budget system and institutionalized it to effectively promote Energy-saving emission reduction,lower carbonization development.This paper designs and compiles a complete set of corporate carbon budgets,including carbon emissions sub-budgets,carbon emission reductions and cost sub-budgets,carbon emission reductions,and carbon emissions,taking cement companies in high-emission industries as examples Trading sub-budget and other four sub-budget,is expected to effectively play the role of management of emission reduction.The article suggested that China's high-emission industries and enterprises should implement the enterprise carbon budget system to achieve the purpose of efficient emission reduction and low carbonization.