我国企业碳预算管理发展的现状与对策研究  

Current Situation of and Countermeasures Against the Development of Carbon Budgeting Management in Chinese Enterprises

作　　者：唐洋[1] 邓涛 唐敏[1] TANG Yang;DENG Tao;TANG Min(University of South China,Hengyang,Hunan,421001,China)

机构地区：[1]南华大学,湖南衡阳421001

出　　处：《武汉商学院学报》2024年第3期62-68,共7页Journal of Wuhan Business University

基　　金：湖南省社会科学成果评审委员会课题《“双碳”目标下环境规制对企业绿色治理的影响机制及传导路径研究》(项目编号:XSP2023GLZ022);2022-2023年湖南省会计科研课题《“双碳”目标下企业碳预算体系的构建及应用研究》(项目编号:2022HNKJA01);国家级大学生创新创业训练计划项目《“双碳”目标下我国电力行业的碳减排成本测算与优化研究》(项目编号:202210555036)。

摘　　要：环境问题日益严峻,各国对碳排放问题高度重视,加强了对温室气体排放的管控,同时对高耗能企业实施了更高的碳减排标准,要求企业严格核算并控制碳排放数目,助力减污降碳绿色发展。企业建立碳预算不仅是新时代经济发展的需要,也是企业承担社会责任的重要环节。本文在碳达峰碳中和的建设目标下详细阐述了目前国内外碳预算的发展现状,进而分析企业开展碳预算管理工作过程中存在的问题,为企业后续践行低碳发展提供针对性建议,帮助企业实现低碳转型,同时也有利于推进我国节能减排工作的发展。With environmental issues becoming increasingly severe,countries are attaching great importance to carbon emissions,strengthening the control of greenhouse gas emissions,and implementing higher carbon emission reduction standards for high energy-consuming enterprises.Enterprises are required to strictly account for and control carbon emissions to promote green development with reduced pollution and carbon emissions.Establishing a carbon budget is not only a necessity for economic development in the new era,but also an important link for enterprises to fulfill their social responsibilities.Under the goal of building a carbon peak and carbon neutrality,this paper elaborates the current situation of the development of carbon budgets at home and abroad,and then analyzes the problems encountered by enterprises in carrying out carbon budget management.It also provides targeted recommendations for enterprises to follow up on low-carbon development and achieve low-carbon transformation,and to facilitate the advancement of energy conservation and emission reduction in China.

关 键 词：企业碳预算 碳减排 研究现状 对策建议 

分 类 号：F275[经济管理—企业管理] X322[经济管理—国民经济]