本文選題：碳減排成本 + 碳減排效益�。� 參考：《天津財(cái)經(jīng)大學(xué)》2013年碩士論文

【摘要】：目前全球面臨著嚴(yán)峻的環(huán)境和氣候問題,中國作為一個(gè)負(fù)責(zé)任的大國,在經(jīng)濟(jì)快速發(fā)展的同時(shí)承擔(dān)起自愿的減排任務(wù),強(qiáng)制要求部分行業(yè)進(jìn)行碳減排任務(wù),降低二氧化碳排放。企業(yè)在實(shí)施碳減排的過程中,必然會(huì)遇到成本和效益的問題,如何控制碳減排過程中的成本,完成碳減排任務(wù),又能最大程度獲取收益,應(yīng)該是企業(yè)目前最棘手的問題之一,而碳減排成本是衡量企業(yè)在碳減排過程中所耗費(fèi)相關(guān)成本支出的重要指標(biāo)。 全文導(dǎo)論部分介紹了研究背景和意義,利用文獻(xiàn)分析法對(duì)國內(nèi)外關(guān)于碳減排成本和環(huán)境成本效益分析的研究現(xiàn)狀進(jìn)行了梳理,確定了研究目標(biāo)。第二部分對(duì)研究對(duì)象的基本概念進(jìn)行了界定,確定了碳減排成本和碳減排效益的含義和分類,闡述了碳減排成本效益分析指標(biāo)設(shè)計(jì)的理論支撐。第三部分通過對(duì)我國企業(yè)碳減排過程現(xiàn)狀的分析,發(fā)現(xiàn)了在我國實(shí)施碳減排成本效益分析的必要性,構(gòu)建了碳減排成本和碳減排效益的理論模型,即碳減排成本是由初始投資成本、運(yùn)行成本、后續(xù)處置成本和或有成本四部分構(gòu)成的,碳減排效益是由經(jīng)濟(jì)效益、環(huán)境效益和二氧化碳排放權(quán)指標(biāo)交易形成的收益共同構(gòu)成,并設(shè)計(jì)了碳減排成本效益分析的指標(biāo)。第四部分,利用鋼鐵行業(yè)的統(tǒng)計(jì)數(shù)據(jù)進(jìn)行模擬運(yùn)算,得到了鋼鐵行業(yè)碳減排成本效益分析的指標(biāo)。最后對(duì)全文的研究進(jìn)行了總結(jié),分析了不足和未來的研究方向,為企業(yè)實(shí)施碳減排過程提供建議。 通過對(duì)企業(yè)碳減排成本的確定,在理論上豐富了企業(yè)環(huán)境成本核算的內(nèi)容。對(duì)碳減排過程進(jìn)行成本效益分析,從宏觀角度看,有助于實(shí)現(xiàn)社會(huì)資源的可持續(xù)發(fā)展,提高了資源的利用率；從微觀角度,幫助企業(yè)正確核算碳減排投資的成本,選取最為適合企業(yè)發(fā)展的碳減排過程,有效的控制碳減排過程,在遵循國家環(huán)境政策的基礎(chǔ)上完成減排指標(biāo),同時(shí)實(shí)現(xiàn)經(jīng)濟(jì)效益最大化。
[Abstract]:At present, the world is faced with severe environmental and climate problems. China, as a responsible big country, is taking on voluntary emission reduction tasks while its economy is developing rapidly, forcing some industries to undertake carbon abatement tasks and reduce carbon dioxide emissions. In the process of implementing carbon emission reduction, enterprises will inevitably encounter the problem of cost and benefit. How to control the cost in the process of carbon emission reduction, complete the task of reducing carbon emissions, and get the most benefits, should be one of the most difficult problems for enterprises at present. The cost of carbon reduction is an important index to measure the cost of carbon reduction. The introduction part introduces the background and significance of the research, and makes use of the literature analysis method to sort out the research status of carbon abatement cost and environmental cost-benefit analysis at home and abroad, and determines the research goal. The second part defines the basic concept of the research object, determines the meaning and classification of the cost and benefit of carbon emission reduction, and expounds the theoretical support of the design of the cost-benefit analysis index of carbon emission reduction. In the third part, by analyzing the current situation of carbon abatement process in Chinese enterprises, the necessity of cost-benefit analysis of carbon emission reduction in China is found, and the theoretical model of carbon abatement cost and carbon abatement benefit is constructed. That is, carbon abatement cost is composed of four parts: initial investment cost, operation cost, subsequent disposal cost and contingent cost, and carbon abatement benefit is composed of economic benefit, environmental benefit and carbon dioxide emission right index trading income. The index of cost-benefit analysis of carbon emission reduction is designed. In the fourth part, the cost benefit analysis index of carbon emission reduction in steel industry is obtained by using the statistical data of iron and steel industry. Finally, the paper summarizes the research, analyzes the shortcomings and future research directions, and provides suggestions for enterprises to implement the process of carbon emission reduction. Through the determination of carbon abatement cost, it enriches the content of environmental cost accounting in theory. The cost-benefit analysis of carbon abatement process can help to realize the sustainable development of social resources and improve the utilization rate of resources from a macro perspective, and help enterprises to correctly calculate the cost of carbon emission reduction investment from a micro perspective. Select the most suitable carbon emission reduction process for the development of enterprises, effectively control the carbon emission reduction process, in accordance with the national environmental policy on the basis of the completion of emission reduction targets, while achieving maximum economic benefits.
【學(xué)位授予單位】：天津財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F205;F426.31;F275.3

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 王紅娟;;基于綠色會(huì)計(jì)理念的環(huán)保財(cái)務(wù)評(píng)價(jià)體系研究[J];財(cái)會(huì)通訊;2012年03期

2 李素蕓;;環(huán)境影響經(jīng)濟(jì)評(píng)價(jià)中費(fèi)用效益分析法應(yīng)用討論[J];財(cái)會(huì)月刊;2011年30期

3 于宏民;王青;俞雪飛;劉建興;;中國鋼鐵行業(yè)的生態(tài)足跡[J];東北大學(xué)學(xué)報(bào)(自然科學(xué)版);2008年06期

4 彭峰;邵詩洋;;歐盟碳排放交易制度:最新動(dòng)向及對(duì)中國之鏡鑒[J];中國地質(zhì)大學(xué)學(xué)報(bào)(社會(huì)科學(xué)版);2012年05期

5 何維達(dá);張凱;;我國鋼鐵工業(yè)碳排放影響因素分解分析[J];工業(yè)技術(shù)經(jīng)濟(jì);2013年01期

6 周五七;聶鳴;;碳排放與碳減排的經(jīng)濟(jì)學(xué)研究文獻(xiàn)綜述[J];經(jīng)濟(jì)評(píng)論;2012年05期

7 王立彥,李偉;環(huán)境管理體系認(rèn)證審核的成本效益——對(duì)企業(yè)實(shí)施國際標(biāo)準(zhǔn)ISO14000s的調(diào)研[J];山西財(cái)經(jīng)大學(xué)學(xué)報(bào);2004年04期

8 張廣現(xiàn);馬宇;;最優(yōu)溫室氣體減排政策及成本分?jǐn)傃芯縖J];統(tǒng)計(jì)與決策;2011年20期

9 楊超;王鋒;門明;;征收碳稅對(duì)二氧化碳減排及宏觀經(jīng)濟(jì)的影響分析[J];統(tǒng)計(jì)研究;2011年07期

10 李卉;孫燦明;;基于低碳經(jīng)濟(jì)理念下的企業(yè)環(huán)境成本效益分析評(píng)價(jià)[J];企業(yè)家天地下半月刊(理論版);2010年03期

，

本文編號(hào)：1925773