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  随着工业化进程不断推进，人类生产生活方式产生了变化，气候问题日益严重，温室气体的飞速增长成为全球社会发展过程中需要共同解决的问题。各国政府纷纷尝试采取措施，在对环境问题进行了思考之后立刻付诸了行动、积极响应，共同订立了《联合国气候变化框架公约》、《京都议定书》、《巴黎协定》，由此催生了碳交易的产生，进一步使各国开始考虑探索建立碳交易市场的重要性，碳排放权也有了新的意义，成为了一项特殊的商品，也相应的被确认为一项资产。而碳资产管理作为企业环境管理的分支，对于平衡企业高效发展和促进企业节能减排，具有一定的意义。

  基于以上背景，本文采用案例研究方法，从以下五个方面对马钢碳资产管理进行了研究：（1）梳理国内外对于碳资产以及碳资产管理的研究内容，明确研究的主题；（2）结合马钢股份，从公司概况、碳资产管理现状以及马钢方面进行分析了解，通过马钢股份相关数据，核算出马钢生产过程中各环节产生的碳排放量及碳配额，提出马钢股份在碳资产管理过程中存在的问题；（3）对马钢股份从碳排放管理、碳减排管理、碳资产交易管理三个方面进行分析；（4）提出马钢碳资产管理路径优化建议。

  本文的主要结论包括：（1）马钢股份碳排放量最大的环节是燃料燃烧过程，因此，进行碳减排要从提高燃料燃烧的效率入手；（2）对马钢进行碳减排管理中，对碳减排成本效益进行分析，得出结论马钢在碳资产管理过程中需要合理进行碳减排；（3）进行碳交易管理，需要及时把握碳交易市场情况，有利于企业做出合理决策；（4）马钢进行碳资产管理过程中，还需要在细化碳盘查、积极参与碳交易以及主动进行碳减排方面进行路径优化。

  通过此研究，本文将理论与企业实际相结合，旨在为企业碳资产管理提供路径优化建议，以期在可持续发展的背景下的对其他钢铁企业合理利用碳资产提供一定的借鉴。

With the continuous advance of industrialization,human’s production and life have changed,the climate problem is becoming more and more serious,the rapid growth of greenhouse gases has become a global social development needs to be addressed.Countries immediately took action and responded positively after reflecting on environmental issues,and jointly signed the United Nations Framework Convention on Climate Change,the Kyoto Protocol,the Paris Agreement and other regimes,this led to the emergence of carbon trading,further countries began to consider the importance of exploring the establishment of a carbon trading market,carbon emission rights have taken on a new meaning,has become a special commodity,and is accordingly recognized as an asset.As a branch of Environmental Management,carbon asset management is of great significance for balancing the efficient development of enterprises and promoting energy saving and emission reduction.

Based on the above background,this paper uses the case study method to study the carbon asset management of Maanshan Iron and Steel Company from the following five aspects:(1)combing the research content of carbon asset and carbon asset management at home and abroad,clear the research topic;(2)in the carbon reduction management of Maanshan Iron and Steel Company,the cost and benefit of carbon reduction are analyzed,and the conclusion is drawn that Maanshan Iron and Steel Company needs to carry out carbon reduction reasonably in the process of carbon asset management;(3)to carry out carbon trading management, it is necessary to grasp the situation of carbon trading market in time,is Advantageous to the enterprise to make the reasonable decision;(4)put forward Maanshan Iron and Steel Company carbon asset management path optimization recommendations.

The main conclusions of this paper include:(1)the Maanshan Iron and Steel Company of Carbon Emission is the fuel combustion process,so the carbon emission reduction should start from improving the efficiency of fuel combustion;(2)the carbon emission reduction management of Maanshan Iron and Steel Company,this paper analyzes the cost and benefit of carbon emission reduction,and draws the conclusion that Maanshan Iron and Steel Company needs to make reasonable carbon emission reduction in the process of carbon asset management;(3)to conduct carbon trading management,it is necessary to grasp the situation of carbon trading market in time,which is favorable for enterprises to make reasonable decisions;(4)in the process of carbon asset management,Maanshan Iron and Steel Company also needs to refine carbon inventory,actively participate in Carbon Trading and take the initiative to reduce carbon emissions path optimization.

Through this research,this paper combines the theory with the enterprise practice,in order to provide the path optimization suggestion for the enterprise carbon asset management,with a view to sustainable development in the context of the rational use of carbon assets for other steel enterprises to provide a certain reference.