基于“双碳”目标下的碳资产管理模式研究
Research on Carbon Asset Management Model Based on the “Dual Carbon” Goal

在中国“双碳”目标(碳达峰与碳中和)的政策推动下，碳资产管理已成为企业战略转型的关键环节。本文旨在探讨碳资产管理的概念、重要性及其在实现可持续发展目标中的作用，首先对碳资产的概念进行梳理并探讨其定义、分类以及管理的内涵。其次通过对比分析国内外碳资产管理的现状和问题，总结出当前国内碳资产管理存在的主要挑战。最后，通过对具体案例的研究分析提出基于“双碳”目标的碳资产管理模式创新策略，设计新型碳资产管理体系，并给出相应的启示和建议。
Under the policy promotion of China’s “dual carbon” goals (peak carbon emissions and carbon neutrality), carbon asset management has become a key link in corporate strategic transformation. This article aims to explore the concept, importance, and role of carbon asset management in achieving sustainable development goals. Firstly, the concept of carbon assets is sorted out and its definition, classification, and management connotation are discussed. Secondly, by comparing and analyzing the current situation and problems of carbon asset management at home and abroad, the main challenges of carbon asset management in China are summarized. Finally, through the study and analysis of specific cases, innovative strategies for carbon asset management based on the “dual carbon” goal are proposed, and a new carbon asset management system is designed. Corresponding insights and suggestions are also provided.