In order to avoid the risks of unfair competition and"carbon leakage"that EU companies face as a result of implementing policies to combat climate change,the European Parliament approved the Carbon Border Adjustment Mechanism(CBAM),and proposed to impose carbon tariffs on some products imported to the EU under the principle of compatibility with WTO rules and the EU Free Trade Agreement(FTA).This paper analyzes the possible impacts of the CBAM on the construction of the carbon market in China and the transformation and upgrading of high carbon emission enterprises by studying the reasons,construction principles and categories of measures for the CBAM,and puts forward measures and suggestions to cope with the CBAM.