中文摘要：

本文在总结目前商业银行开展碳金融相关研究现状的基础上，阐述了为了应对碳减排目标我国商业银行发展碳金融业务的必要性；然而，出于商业银行的企业经营目标，有必要分析其收益情况。为此，在分析企业通过确定其碳排放量明确生产成本的基础上，从减排企业融资视角出发，通过构建商业银行碳金融业务收益模型，来分析和对比商业银行开展碳金融业务的收益情况及其影响因素，给出了商业银行发展碳金融业务的理论前提条件，并提出了我国商业银行发展碳金融业务的发展思路和政策建议。

英文摘要：

Based on the summarization of the existing researches on commercial banks＇ carbon finance, this paper discusses the necessity for commercial banks in China to develop carbon financial business in order to cope with the targets of carbon emissions. However, given the enterprise management goal of commercial banks, it is necessary to analyze their earnings. Therefore, based on an analysis of the enterprises through determining their carbon emissions to explicit their production costs, and from the viewpoint of carbon emitting enterprises＇ financing, this paper builds carbon financial business revenue models for commercial banks, analyses and contrasts relevant carbon financial business income and the influencing factors, and also gives the theoretic prerequisite for the development of commercial bank＇s carbon financial business. Lastly, the authors put forward the development ideas and policy suggestions of commercial bank＇ s carbon financial business in China.