Abstract:Under the background of the transformation from energy consumption dual control to carbon emission dual control, non-ferrous metals, as a key industry with high energy consumption, are facing severe pressure of carbon emission reduction. How to establish a scientific and efficient carbon emission management system has become the key to the green and low-carbon development of enterprises. This paper took the construction of carbon budget system of non-ferrous metal enterprises as the starting point, and designed a carbon budget system including carbon emission sub-budget, carbon emission reduction and cost sub-budget, carbon emission trading sub-budget, and carbon emission reduction net profit and loss sub-budget. The carbon emission reduction target, energy-saving diagnosis mechanism and enterprise carbon budget were closely integrated. This paper provides a reference for non-ferrous metal enterprises to reshape the development logic, accelerate the process of low-carbon transformation and enhance the resilience of sustainable development under the strategic goal of “ dual carbon”.