In the context of low-carbon economy, the assumption of free carbon emission is disappearing, and manufacturing enterprises need to plan their low-carbon strategies. Enterprises need to consider a series of issues such as investment in low-carbon technology, control and prevention of carbon emissions in the production process, and trading of carbon emission rights. These decisions and actions require accounting to reflect enterprises' carbon emission activities. This paper starts with the connotation of carbon emission cost, analyzes the confirmation process and classification of carbon emission cost, and obtains the combination point of optimal carbon emission and carbon emission cost by constructing the short-term carbon emission cost decision model. After further analysis of the long-term carbon emission cost decision model, it is proposed that the long-term carbon emission cost will decrease with the decrease of carbon emission. At the same time, the paper takes the automobile industry as an example to analyze the carbon tax levied on "carbon emission", and verifies the decision-making model of short-term and long-term carbon emission cost.

At present, global warming has posed a greats challenge to human development and survival. The shortage of traditional fossil energy, such as oil and coal, is becoming ever serious. Against such backdrop, low-carbon economy comes into being. However, "low-carbon" economy first appeared in the official document "2003 White Paper" Our Energy Future: Creating Low-Carbon Economy". In 2006, the Stern Report, led by former World Bank Chief Economist Nicholas Stern, pointed out that the global investment of 1% of GDP per year could avoid the loss of 5% to 20% of GDP in the future, and it called for the global transition to a low-carbon economy. In July 2007, the United States Senate proposed the Low-Carbon Economy Act, indicating that the development path of low-carbon economy is expected to serve as an important strategic choice for the United States in the future. In 2008, the United Nations Environment Programme (UNEP) designated the theme of World Environment Day as "Transforming Traditional Concepts and Promoting a Low-Carbon Economy". Low-carbon economy refers to an economic development pattern that, minimizes the consumption of high-carbon energy such as coal and oil and reduces the emission of greenhouse gases by means of technological innovation, institutional innovation, industrial transformation, new energy development and other means, under the guidance of the concept of sustainable development, under the guidance of the concept of sustainable development, so as to achieve a win-win result between economic and social development and ecological and environmental protection.10) Operation and management is a series of management and operation activities carried out within an enterprise for the purpose of smooth implementation and effective adjustment of production, business, labor, financial and other businesses according to the business objectives. Enterprises should pay more attention to the impact of low carbon economy era on China's enterprise management, because it is a challenge as well as an opportunity, which rapidly actively develops the financial risk in the operation and management links, cost management, performance evaluation sets up the culture of enterprise of low carbon and coordinated development, changes the marketing idea, so as to help the enterprise stands on a low carbon economy era for the long-term development.