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本文从管理会计的视角解析了碳配额交易机制下的碳减排成本和碳减排收入,在此基础上构建了企业减排决策的本量利分析模型,揭示了各变量间的数量依存关系,为企业提供一种简便易行的减排决策方法。
This paper analyzes the carbon emission reduction cost and the carbon emission reduction income from the perspective of management accounting. Based on this, this paper builds a model of the amount and benefit analysis of enterprises’ emission reduction decision-making, reveals the quantity dependency among the variables , To provide enterprises with a simple and easy way to reduce emissions.