r expounds the interaction mechanism between the optimization of theР ,Р strategic management about the cost of emissions and the achievement of the double goals constructs a sketch picture of the double goals and provides cer-Р tain theoretical basis and concrete measures for achieving the double goals. This study enriches the achievements in the field of the research into the costР ,Р of emissions enterprise strategic management in our country under the emissions trading operation mechanism and has positive referential significance forР ,Р achieving the social environmental goal of the “five - year plan from 2011 to 2015” which includes“ accelerating the shifting of its economic develop-Р , ,Р ment mode promoting sustainable economic development and developing low - carbon economy. ”Р 93