Research On Enterprise Carbon Cost Control Based On The Material Flow

Human activity has a great influence on climate change is the fact that does not dispute, especially economic development driven by the energy consumption of a large number of CO2as representative’s emissions of greenhouse gases, in some countries and regions, extreme weather and ecological degradation on the horizon, is a threat to human survival and development has gradually. Governments around the world and environmental group attach great importance to this, actively called for looking for solutions, to curb carbon emissions increase. According to the climate change research center data show that China’s carbon emissions is about28%of the world’s emissions, is the world’s first carbon emitter, and emissions are still rising, to this, the Chinese government attaches great importance to and actively advocate low carbon economy, and formulated a series of regulations and constraints enterprise behavior of carbon emissions.Carbon externalities that cost has not been through the accounting system into the product cost, and for the enterprise itself, to the low carbon economy under the background of sustainable operation and development, must be effective cost control carbon emissions, which is both macro policy requirements, is also enterprise internal development needs. By combing carbon cost control at home and abroad and the related literature material flow applications, on the basis of environmental cost control theory, the carbon emissions of the enterprise cost control problems and causes are analyzed. Due to the control of the cost carbon emissions in China started relatively late, the relevant control measures is still in the exploratory stage. makes the carbon emissions is not clear, and so cannot be effectively control cost of carbon emissions. Advantage of the theory of the material flow into the enterprise’s carbon emissions, cost control, based on material flow carbon cost control system of enterprise, can examine carbon cost forming process, and classification of cost controlling carbon emissions. At the same time using the method of mathematical modeling and case survey constructed the carbon cost control model based on material flow, the carbon cost control process systematic laws and economic value. Put forward to strengthen the consciousness of cost control in order to realize enterprise carbon emissions within the scope of corporate responsibility cost optimization suggestions, on the corporate governance model of the micro by importing the material flow cost accounting, introduce incentive evaluation mechanism for carbon emissions, cost control and constructing the system of carbon asset management to strengthen control, active participation in the carbon trading market can be through the implementation of contract energy management project, join the clean development mechanism, make the enterprise to strengthen the control of the cost of carbon emissions and supervision, in the performance of the social responsibility of maximizing economic benefit at the same time, the natural environment continues to improve, and guide enterprises to keep healthy, green sustainable development model.