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Design And Application Of Carbon Budget System In Iron And Steel Enterprises

Posted on:2020-02-05Degree:MasterType:Thesis
Country:ChinaCandidate:S Y WuFull Text:PDF
GTID:2381330572484592Subject:Accounting
Abstract/Summary:PDF Full Text Request
Over the years,global warming has been a topic of common concern to the whole society.The emergence of the concept of "carbon emission quota" provides a new way of thinking for carbon emission reduction programs and discussions.Traditional management of carbon emission reduction schemes is mostly based on energy-saving and emission reduction technology,scheme research,or macro-theoretical research such as low-carbon development theory.Carbon emission rights based on "carbon emission quota" constitute the basis of carbon emission trading market,and introduce market-oriented schemes for energy saving and emission reduction.In December 2017,the National Development and Reform Commission issued the National Carbon Emission Trading Market Construction Plan(Power Generation Industry).On December 19,the National Carbon Trading Market was officially launched with the power generation industry as a breakthrough.According to the "Construction Plan",it is still in the period of infrastructure construction,but high-emission industries such as steel,cement and electricity have been brought into the carbon emission trading market,which means that China has begun to explore economic means to restrict the carbon emissions of enterprises.Before the establishment of the carbon trading market mechanism,our government has begun to implement the emission management means of issuing carbon emission quotas to enterprises,which can be freely traded in the carbon trading market.Under the background of mature carbon emission trading market,the carbon budget is analyzed theoretically.This paper based on the production emission characteristics of the key emission industries,a carbon budget system is designed,which includes carbon budget preparation,execution,control,analysis and assessment procedures.Taking the representative BG company in the steel industry as an example,the design and application effects of carbon budget are fully demonstrated.
Keywords/Search Tags:Carbon Budget, Carbon Emissions Trading, Budget Management
PDF Full Text Request
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