工业企业碳管理能力体系构建研究

Research on the Construction of Carbon Management Capacity System for Industrial Enterprises

摘要: 为响应国家政策要求，助力实现“双碳”目标，我国工业企业亟需构建系统化的碳管理能力，以应对减排成本高、数据基础弱及碳资产变现难等多重挑战。本文梳理分析了碳管理相关理论和企业实践，提出碳管理应作为融合战略、生产与资产管理等多方面的系统性工程，据此构建了一套包含目标管理、排放管理、核查管理、资产管理和基础支撑五个层级的工业企业碳管理能力体系，对工业企业提升碳管理能力提出策略建议，以增强企业内生动力，实现减排与价值创造双重目标，为推动工业企业绿色低碳转型提供参考。

Abstract: In response to the requirements of national policies to help achieve the dual carbon goal, China’s industrial enterprises urgently need to build a systematic carbon management capability to meet the multiple challenges of high emission reduction costs, weak data base and difficult realization of carbon assets. This paper reviews the relevant theories and practices of carbon management, proposes that carbon management should be a systematic project integrating strategic, production and asset management, and constructs a set of industrial enterprise carbon management capability system including five levels of target management, emission management, verification management, asset management and basic support, and puts forward strategic suggestions for industrial enterprises to improve their carbon management capability, so as to enhance the endogenous power of enterprises, achieve the dual goals of emission reduction and value creation, and provide reference for promoting the green and low-carbon transformation of industrial enterprises.