造纸和纸制品生产企业的碳预算体系构建研究OA北大核心

Under the strategic goals of"Dual Carbon",papermaking and paper products manufacturing enterprises are facing increasing pressure to reduce carbon emissions.Carbon budgeting,as an important tool for assessing and managing greenhouse gas emissions,is gain-ing increasing attention.Considered the production processes of papermaking and paper products,corporate energy-saving and emission-re-duction measures,and carbon emission trading,the study constructed a corporate carbon budget system that encompassed production carbon budgets,emission-reduction carbon budgets,and carbon emission trading carbon budgets.Additionally,a consolidated carbon budget re-port was developed to help papermaking and paper products manufacturing enterprises estimate annual carbon quota surpluses or deficits in advance,enhance carbon emission reduction efforts,and scientifically manage corporate carbon assets.Finally,taking TY Paper Company as a case,the feasibility and applicability of the carbon budget system proposed by this research were evaluated in the application of carbon trading accounting for papermaking and paper products manufacturing enterprises.