CAJ | 학술논문

发展国家层面的碳预算，为低碳经济提供了宏观管理工具，而在企业层面发展可规划和控制碳排放活动的管理工具和管理制度．可以引导企业理性地碳减排活动。我们以政策驱动的企业碳排放管理需求为切入点．重新审视企业的全面预算体系．寻求其中嵌入企业碳预算的发展空间。根据我们的构想．企业碳预算是企业理性地权衡碳排放配额、碳减排能力、碳减排收益和成本的碳排放管理安排，它可应对企业的碳减排压力，也可激励企业以经济的方式安排碳减排投入。我们建议在中j国确立国家碳预算一区域碳预算一企业碳预算的三级碳预算体系，推出企业碳预算指南．将企业碳预算嵌入企业的全面预算体系并且使之制度化。以有效地促进企业节能减排。走低碳化发展之路。我们所提出的企业碳预算基本架构．可启发企业碳预算指南的制定．以推动企业碳预算成为企业适应低碳经济的管理工具和制度安排。
발전국가층면적탄예산，위저탄경제제공료굉관관리공구，이재기업층면발전가규화화공제탄배방활동적관리공구화관리제도．가이인도기업이성지탄감배활동。아문이정책구동적기업탄배방관리수구위절입점．중신심시기업적전면예산체계．심구기중감입기업탄예산적발전공간。근거아문적구상．기업탄예산시기업이성지권형탄배방배액、탄감배능력、탄감배수익화성본적탄배방관리안배，타가응대기업적탄감배압력，야가격려기업이경제적방식안배탄감배투입。아문건의재중j국학입국가탄예산일구역탄예산일기업탄예산적삼급탄예산체계，추출기업탄예산지남．장기업탄예산감입기업적전면예산체계병차사지제도화。이유효지촉진기업절능감배。주저탄화발전지로。아문소제출적기업탄예산기본가구．가계발기업탄예산지남적제정．이추동기업탄예산성위기업괄응저탄경제적관리공구화제도안배。
The national-level carbon budget provides the macro management tool for the development in low-carbon economy. But for the enterprise-level, to develop a carbon emissions management tool and management system for planning and controlling carbon emissions, could drive enterprises＇ rational carbon emission reduction. From the view of the enterprises＇ demands for the management of carbon emissions which is driven by the energy saving and emission reduction policies, We reexamine the comprehensive budget system to look for the development space of embedding the enterprise carbon budget into the current comprehensive budget system. According to our conception, the enterprise carbon budget is a managerial arrangement of rationally balancing such factors as carbon emission quota, ability of emission reduction, benefits and costs of emission reduction, whose functions are to deal with the pressure of carbon emissions reduction the enterprises are facing, and urge enterprises to invest in carbon emissions reduction economically. We suggest government to build a three level carbon budget system as national carbon budget, regional carbon budget, and enterprises＇ carbon budget in China. At the same time, a guide of enterprise carbon budget should be designed timely. We try to embed enterprise carbon budget into the comprehensive budget system and institutionalize it, which aim at urging enterprises effectively to reduce carbon emission and to develop in a low-carbon pattern. Our study provides a basic framework of the enterprise carbon budget, which can be develop into guidance for enterprise carbon budget, .and make carbon budget acting as management tool and institutional arrangement for development of the enterprise suitably in low-carbon economy.