关键词: 碳资产管理, 碳排放, 碳交易, 数字化, 碳配额

Abstract: Targeting the pains currently troubling traditional management mode of carbon assets towards carbon peaking and carbonneutrality goals，a strategy for building a digital management system of carbon assets is put forwards，so as to realize the life-cycle management and whole-process management by using digital technology. A strategy for building a digital management system of carbon assets in group enterprises characterized by "three modules，four levels and eight functions" is proposed by analyzing the current situation of domestic carbon assets management mode，using such digital technologies as IoT，AI，big data and 5G，integrating with information physical system，and following the ways of strategic positioning，organization and personnel，process design，rules and regulations，digital means and operation supervision. Compared with traditional carbon assets management mode，this system remarkably features information sharing，which is conducive to breaking through the internal and external information barriers of enterprises，forming a connected effect of business flow，carbon flow and assets flow，improving the efficiency of carbon assets management，driving the low-carbon transformation and development of enterprises' relevant businesses，improving enterprises' low-carbon competitiveness，and promoting the development of carbon assets management business and the activation of carbon trading market in China.

Key words: carbon assets management, carbon emission, carbon trading, digitization, carbon quota