碳排放双控背景下有色金属企业碳预算体系构建路径
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作者单位:

中国恩菲工程技术有限公司, 北京 100038

作者简介:

皮意帆(1991—),男,硕士,工程师,主要从事双碳咨询与能源系统优化工作。

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中图分类号:

F407.3

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The Construction Path of Carbon Budget System for Non-Ferrous Metal Enterprises under the Background of Carbon Emissions Dual Control
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China ENFI Engineering Corporation, Beijing 100038 , China

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    摘要:

    在能耗双控向碳排放双控制度转型的背景下,有色金属作为高耗能重点行业,面临严峻的碳减排压力,如何建立科学高效的碳排放管理体系成为企业绿色低碳发展的关键。本文以有色金属企业碳预算体系构建为切入点,通过设计包含碳排放量子预算、碳减排量及成本子预算、碳排放权交易子预算、碳减排净损益子预算的碳预算系统,将碳减排目标、节能诊断机制与企业碳预算紧密结合。本文研究可为有色金属企业在“双碳”战略目标下重塑发展逻辑、加速低碳转型进程、增强可持续发展韧性提供参考。

    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”.

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皮意帆,张岳,李万杰,等.碳排放双控背景下有色金属企业碳预算体系构建路径[J].绿色矿冶,2025,41(6):1-6,22.

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  • 收稿日期:2025-09-18
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  • 在线发布日期: 2026-02-13
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