众所周知，温室气体（主要是二氧化碳）的排放量增加，导致气候变化，进而威胁全球经济和人类生活。气候变化造成的影响，包括热浪增加，干旱和暴雨，造成农业产量下降，从而威胁粮食安全，和海平面上升，导致栖息地和珍贵的淡水损失（瑞秋，2011）。现在是我们找到解决问题的办法，减少二氧化碳排放量，拯救我们自己的时候了。如今，美国、欧盟和加拿大等国家和地区实施了碳政策。澳大利亚作为煤炭、铁矿石和铝的主要出口国，对当前全球碳排放负有责任。它在2011实施了“碳税”，希望把澳大利亚从高碳消费、低效率经济转向更高效、低碳燃烧的经济（托尼，2011），对碳排放的价格不仅影响碳密集型产业，而且影响普通消费者。在这份报告中，我们重点的影响，碳电需要，在位于澳大利亚的公司。在主体部分，问题关于“碳税”影响的策略和竞争力的企业将进一步揭示。
如前所述，各种政策应注意避免气候变化带来的损害，将全球经济从化石燃料，促进高效、清洁的能源，气候政策妥协的碳税，限额交易计划和其他配套政策，如效率标准，保持和提高可再生能源的激励机制。从现在起，碳税显然是比较直接、简单和最适用的政策。
虽然澳大利亚不是唯一一个排放碳排放量的国家，但仍有许多国家和地区以经济利益为中心，不愿采取行动。然而，任何政府在短期利益的选择和长期利益的选择上都不容易，特别是在复杂的国内和国际经济环境中。毫无疑问，作为实施气候政策的少数国家之一，澳大利亚正面临着更多的机遇和挑战。
毫无疑问，当碳排放定价，不再是自由的industriesturn排放，低碳的选择。他们会发现努力减少排放是有利可图的。因此，新能源、清洁、高效、气候友好型技术的研究与开发将受到更多的关注。在新开发的低碳技术中，企业将找到替代旧能源的技术，以降低成本。此外，碳排放量影响企业在生产、经营、管理和投资方面的战略。
碳税对企业的影响最为明显的是，他们作为发射源的支付他们的排放，必须负责他们的活动。以化石燃料行业为例，提高化石燃料的价格将反映能源和消费产品的零售价格（Lidia，2011）。在成本的压力下，各行业都有兴趣调查生产和运行过程中的碳排放情况。他们可能发现需要明确他们所能承受的成本压力在现有的技术条件下，为提高技术的房间，尤其是highcoal消费企业。此外，能源密集型企业也将重点放在accountingandsatisics，找出成本的构成和成本上升的主要原因。有了上述信息，他们将采取更有效的生产经营方式，减少不必要的开支，提高经营效率，从而找到减少碳排放、降低成本、降低经营风险、谋求利润的途径。
Report怎么写:“碳税”对澳大利亚企业的影响
The main purpose of this report is to discuss the effect of Australia’s “Carbon Tax” on firms located in Australia. In the various kinds of business, these energy-intensive firms are the object to be discussed. The way of the effect on these companies, comprising their strategies and domestic and international competitiveness will be illustrated.
As we all know the rising emissions of greenhouse gases, mainly carbon dioxide, lead to climate change and consequently threatening the global economics and human life. The impacts of climate change include increases in heat waves, droughts, and heavy precipitation, resulting in a decline in agricultural yields and consequently threating food security, and sea-level rise, leading to loss of habitat and precious fresh water (Rachel, 2011). It is the time that we find ways to tackle with it, to reduce the emissions of carbon dioxide, and to save ourselves. Nowadays, countries and regions, such as the United States, the EU and Canadian, have implemented carbon policies. Australia, as the major exporter of coal, iron ore and aluminium, is responsible for the current global carbon emissions. And it has implemented “Carbon Tax” in 2011, with the hope to move Australia from a high carbon consumption, inefficient economy to a more efficient, lower carbon burning economy (Tony, 2011).Putting a price on carbon emissions will not only affect the carbon-intensive industry, but ordinary consumers. In this report, we focus on the effluence, the carbon charge takes, on firms located in Australia. And in the main section, the question about how the “Carbon Tax” affects the strategies and competiveness of firms will be further reveled.
1. Introduction
As mentioned before, a variety of policy should be taken to avoid damage from climate change, take global economy away from fossil fuels, and promote efficient and clean energy.The climate policies compromise carbon tax, cap-and trade program and other complementary policies such as efficiency standards, incentives for preserving and enhancing renewable forms of energy. From now, the carbon tax, apparently, is comparatively a more direct, simple and most employed policy.
Although Australia is not the only country who price carbon emissions, there are still many countries and regions, focusing on economic interests,are reluctant to take action. However, it is not easy for any government in choosing what they can get in a short-term profits and what they should do for a long-term interests, especially in the complex domestic and international economic environment. There is no doubt, Australia as one of the few countries implementing climate policies, is now facing more opportunities and challenges.
2. Discussion and analysis
2.1 “Carbon Tax” affect strategies of firms
Doubtless, when carbon emissions are priced and simply no longer be free to emit, the industriesturn to low carbon choices. They will find it profitable to try hard to reduce emissions. Consequently, research and development about new energy, clean, efficient and climate-friendly technologies will gain more attention. And in the developed new low-carbon technologies, the firms will find substitute for their old energy-extensive one to lower their costs. Also, the carbon charge affects the strategies of firms in production, operation, management and investment.
2.1.1 Change in way of production, operation and management
The most apparent influence of carbon tax on firms is that, they as emitters pay for their emissions and have to be responsible for their activities.Take fossil fuels industry as example, increasing the price of fossil fuels will reflect retailing prices of energy and consumer products (Lidia, 2011). Under the pressure of cost, the industries have the incentive to investigate the details about carbon emissions during the process of production and operation. They may find the need to clearly define the cost pressure they can bear in the existing technical condition, and the room for improving technologies, especially for highcoal consumption enterprises. Besides, the energy-intensive firms will also focus on the accountingandsatisics, to find the constitution of cost and the main part that cause cost rising. With the information above, they would adopt more efficient forms of production and operation, cut down unnecessary spending and improve their operation efficiency.Consequently, they may find the way to reduce the carbon emissions, turn down cost, low the risk of management and seek profits at the same time.
