中国造纸2025，Vol.44Issue(11)：163-171,9.DOI:10.11980/j.issn.0254-508X.2025.11.022
造纸和纸制品生产企业的碳预算体系构建研究
Establishment of Carbon Budget System for Papermaking and Paper Products Manufacturing Enterprises
摘要
Abstract
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.关键词
碳预算/造纸企业/碳减排/生产流程Key words
carbon budgeting/papermaking industry/carbon emission reduction/production process分类
轻工纺织引用本文复制引用
徐思易,谢煜,马金霞..造纸和纸制品生产企业的碳预算体系构建研究[J].中国造纸,2025,44(11):163-171,9.基金项目
国家社会科学基金项目(24BGL212). （24BGL212）
