發(fā)布時(shí)間：2018-03-25 21:21

  本文選題：碳排放成本　切入點(diǎn)：碳足跡　出處：《江蘇科技大學(xué)》2014年碩士論文

【摘要】：低碳作為當(dāng)今世界追捧的潮流，主要是由于以碳排放為主的溫室氣體正破壞人類(lèi)的生存環(huán)境。各國(guó)已經(jīng)采取各種實(shí)質(zhì)性的措施對(duì)溫室氣體進(jìn)行控制。我國(guó)政府已經(jīng)將低碳的發(fā)展戰(zhàn)略置于國(guó)家的發(fā)展戰(zhàn)略地位中，作為一個(gè)負(fù)責(zé)任的大國(guó)我國(guó)自愿承擔(dān)起減排的責(zé)任。我國(guó)政府?dāng)M在2020年國(guó)內(nèi)生產(chǎn)總值二氧化碳排放比與2005年相比減少40%到45%。盡管實(shí)現(xiàn)這個(gè)目標(biāo)目前來(lái)看是有一定難度的，但這可以成為一個(gè)倒逼國(guó)內(nèi)企業(yè)和個(gè)人減少碳排放活動(dòng)的機(jī)制。我國(guó)的企業(yè)，作為碳排放的主體，將成為碳排放管制的重點(diǎn)對(duì)象。因此，我國(guó)的企業(yè)應(yīng)當(dāng)主動(dòng)將節(jié)能減排的發(fā)展規(guī)劃納入到日常的經(jīng)營(yíng)管理中，優(yōu)化自身的產(chǎn)業(yè)結(jié)構(gòu)，，選擇清潔能源并加快節(jié)能減排技術(shù)的研發(fā)。實(shí)現(xiàn)長(zhǎng)遠(yuǎn)的碳排放減排效益，我國(guó)的企業(yè)還有很長(zhǎng)的一段路要走。因此，在我國(guó)強(qiáng)調(diào)發(fā)展節(jié)能減排經(jīng)濟(jì)的背景下，企業(yè)的碳排放成本管理被日漸提上日程。 在對(duì)碳排放成本進(jìn)行管理時(shí)，我們必須搞清楚什么是碳排放成本。由調(diào)查研究可知，碳排放的成本并非是低碳技術(shù)的研發(fā)和碳排放額交易費(fèi)用那么簡(jiǎn)單，它產(chǎn)生于產(chǎn)品生產(chǎn)的每個(gè)環(huán)節(jié)中，與產(chǎn)品的生命周期有關(guān)。因此，碳排放的成本管理工作并非是件簡(jiǎn)單的事情。碳排放的成本管理必須先搞清楚企業(yè)到底有多少碳排放量，以此為基礎(chǔ)進(jìn)行碳排放成本管理，這涉及到計(jì)算企業(yè)的碳足跡。之后對(duì)碳排放的成本進(jìn)行預(yù)測(cè)和決策，預(yù)測(cè)能夠?yàn)闆Q策的方向和內(nèi)容進(jìn)行鋪墊，二者最終為碳排放的成本控制服務(wù)。在對(duì)碳排放進(jìn)行成本核算時(shí)，可以采用資源流成本核算法。該方法是近年來(lái)國(guó)外采用較多的新型環(huán)境會(huì)計(jì)核算方法。它能夠較為準(zhǔn)確地計(jì)算出企業(yè)的碳排放成本，并促進(jìn)企業(yè)進(jìn)行節(jié)能減排、清潔生產(chǎn)。最后，利用層次分析法對(duì)企業(yè)的碳排放成本管理工作進(jìn)行評(píng)價(jià)，從而得出企業(yè)的碳排放成本管理水平并激勵(lì)企業(yè)改進(jìn)生產(chǎn)技術(shù)，減少總成本實(shí)現(xiàn)經(jīng)濟(jì)效益和環(huán)境效益同步發(fā)展。
[Abstract]:Low carbon is the trend in the world today. The main reason is that carbon emissions are destroying the living environment of mankind. Countries have taken all kinds of substantial measures to control greenhouse gases. Our government has put the low-carbon development strategy in the national. In the strategic position of development, As a responsible big country, China voluntarily assumes the responsibility of reducing emissions. Our government plans to reduce carbon dioxide emissions by 40 percent to 45 percent by 2020 compared with 2005. But this can become a mechanism to force domestic enterprises and individuals to reduce carbon emissions. As the main body of carbon emissions, Chinese enterprises will become the focus of carbon emission control. Chinese enterprises should take the initiative to integrate the development plan of energy saving and emission reduction into the daily management, optimize their own industrial structure, choose clean energy and accelerate the research and development of energy saving and emission reduction technology, so as to realize long-term carbon emission reduction benefits. Chinese enterprises still have a long way to go. Therefore, under the background of emphasizing the development of economy of energy saving and emission reduction, the cost management of carbon emissions of enterprises has been put on the agenda day by day. In managing the cost of carbon emissions, we have to figure out what the cost of carbon emissions is. The research shows that the cost of carbon emissions is not as simple as the development and trading costs of low-carbon technologies. It comes from every part of the product production, and it's related to the life cycle of the product. So, the cost management of carbon emissions is not a simple matter. The cost management of carbon emissions must first find out how much carbon emissions an enterprise has. On this basis, the cost of carbon emissions management, which involves calculating the carbon footprint of the enterprise. Then the cost of carbon emissions prediction and decision-making, prediction can pave the way for the direction and content of decision-making. Both are ultimately cost control services for carbon emissions. In the cost accounting of carbon emissions, This method is a new environmental accounting method adopted in recent years. It can accurately calculate the cost of carbon emissions of enterprises and promote enterprises to save energy and reduce emissions. Finally, using AHP to evaluate the cost management of carbon emissions in enterprises, the level of cost management of carbon emissions is obtained and the enterprises are encouraged to improve their production technology. Reduce the total cost to achieve the simultaneous development of economic and environmental benefits.
【學(xué)位授予單位】：江蘇科技大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F275.3

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