Study On Carbon Budget System Of Csa Airlines Based On Interactive Control

With the in-depth promotion of China's low-carbon economy,the civil aviation industry,as the vital regulation target in the national 13~thh Five-Year Plan of energy conservation and emission reduction,is facing increasingly strict carbon emission control,and it is essential to adopt scientific management tools for carbon emission management.As an effective tool for carbon management,carbon budget can plan the carbon emission activities in the daily operations of the civil aviation industry,and calculate the cost-effectiveness of different carbon emission reduction schemes,realizing the organic combination of carbon emission reduction objectives and the management and control of enterprises'carbon emission activities.Therefore,it has an important practical significance to build a carbon budget system to improve the carbon management performance of the civil aviation industry.Taking the carbon budget system of the civil aviation industry as the study object,this paper mainly includes the contents as follows:(1)it summarizes related theories of carbon budget and interactive control at home and abroad;(2)it conducts a thorough analysis of civil aviation companies'business processes,carbon emission characteristics,carbon emission reduction activities,and so on,and constructs the carbon budget management system of civil aviation companies by drawing the idea of interactive control;(3)in response to the problems existing in the current carbon emission management of CSA Airlines and according to its actual management situation,it constructs the carbon budget system composed of carbon emission quantum budget,carbon emission reduction and profit and loss sub-budget,carbon emission permits trading and profit and loss sub-budget,and net profit and loss sub-budget of carbon emission reduction;(4)considering the pressure and cost of carbon emission reduction faced by enterprises,it will solve the existing problems in the process of carbon emission reduction of CSA Airlines and help it achieve emission reduction goals to use the interactive control method to plan its carbon emission activities and choose the optimal carbon emission reduction scheme.Through the above study,this paper reaches the following conclusions:(1)it constructs the carbon budget system composed of carbon emission quantum budget,carbon emission reduction and profit and loss sub-budget,carbon emission permits trading and profit and loss sub-budget,and net profit and loss sub-budget of carbon emission reduction,which covers all carbon emission activities in its production and operation process,and provides an effective tool for aviation enterprises to conduct carbon emission management and improve carbon performance;(2)differing from the traditional financial budget,the carbon budget system introducing interactive control methods can timely adjust carbon emission and emission reduction activities according to the changes of market and policy,overcome budget's limitation of only focusing on cost control,reasonably select the best carbon emission reduction scheme,and maximize the benefits of carbon emission reduction.