造纸和纸制品生产企业的碳预算体系构建研究

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中图分类号：TS78 文献标识码：A DOI：10.11980/j.issn.0254-508X.2025.11.022

Abstract：Underthestrategicgoalsof“DualCarbon”，papermakingandpaper productsmanufacturingenterprisesarefacing increasing pressure toreducearboneissos.Carbonudgeting，snimporanttolforaeingndanaginggreeousegasmissios，sain ingincreasingatentioCosideredtepoductionprocesesofpapeakingandpaperproducts，orpateeergsaingdsio ductionmeasures，andcarboneissontrading，thestudyconstructedacorporatecarbonudgetsystemthatencompasedproductioncbon budgets，emissoneductioncabonbudgets，andarbonmissiontadingcarbonbudgetsAdditionally，aconsolidatedcarbondgetre portwasdevelopedtohelppapermakingandpaperproducts manufacturingenterprises estiateanualcarbonquotasurplusesodeficits in advance，hancecarbeisioedutionforts，dsietificallyanagecorpoatearbonassets.all，akingYaroay asacase，thefeasibilityandaplabiltofthcarbnbudgesystemproposdytisesearchwerevaluatedinteaplicatioofrbon trading accounting for papermaking and paper products manufacturing enterprises.

Key words：carbon budgeting；papermaking industry；carbon emission reduction；production process

2020年9月，我国政府在第75届联合国大会期间正式提出“2030年达成碳达峰、2060年实现碳中和”的战略目标。（剩余14071字）