本文選題：碳金融　切入點(diǎn)：物料流成本會(huì)計(jì)　出處：《合肥工業(yè)大學(xué)》2013年碩士論文

【摘要】：在低碳經(jīng)濟(jì)背景下，商業(yè)銀行作為我國(guó)參與碳金融市場(chǎng)的主體，有效的實(shí)現(xiàn)經(jīng)濟(jì)利益與生態(tài)利益的雙贏成為關(guān)注焦點(diǎn)。隨著全球氣候環(huán)境的變化，碳金融經(jīng)濟(jì)的風(fēng)險(xiǎn)更加復(fù)雜，商業(yè)銀行的碳金融信貸的不確定性增加，傳統(tǒng)的信貸評(píng)估方法已經(jīng)難以預(yù)測(cè)碳金融信貸決策中的環(huán)境風(fēng)險(xiǎn)因素。因此，加強(qiáng)碳金融信貸環(huán)境風(fēng)險(xiǎn)的管理，合理甄選出具有生態(tài)和經(jīng)濟(jì)效益的碳金融信貸項(xiàng)目成為商業(yè)銀行需要解決的關(guān)鍵問(wèn)題。 論文研究了國(guó)內(nèi)外碳金融信貸決策理論和制造業(yè)環(huán)保決策工具物料流成本會(huì)計(jì)(material flow cost accounting，MFCA)的理論，結(jié)合對(duì)安徽省10家股份制商業(yè)銀行進(jìn)行碳金融業(yè)務(wù)調(diào)研的基礎(chǔ)上，歸納分析了我國(guó)商業(yè)銀行碳金融信貸存在的實(shí)際問(wèn)題。從碳金融信貸環(huán)境風(fēng)險(xiǎn)評(píng)估的角度出發(fā)，提出了將MFCA識(shí)別隱藏在產(chǎn)成品中的“負(fù)”的部分的核心思想，引入到商業(yè)銀行的碳金融信貸決策的實(shí)物期權(quán)評(píng)價(jià)模型中進(jìn)行研究，使碳金融項(xiàng)目生產(chǎn)過(guò)程中難以明確的損失碳減排量作為一種“負(fù)產(chǎn)品”予以揭示，建立基于MFCA的三階段實(shí)物期權(quán)模型，評(píng)估碳金融項(xiàng)目的期權(quán)價(jià)值。根據(jù)MFCA的核算方法，，輔助設(shè)計(jì)了環(huán)境狀況評(píng)估打分卡，評(píng)估項(xiàng)目的環(huán)境狀況。運(yùn)用蒙特卡羅的模擬算法來(lái)實(shí)現(xiàn)對(duì)碳金融信貸項(xiàng)目的三階段實(shí)物期權(quán)模型的算例分析，算例結(jié)果精確客觀，體現(xiàn)出新構(gòu)建的基于MFCA的商業(yè)銀行碳金融信貸決策的有效合理性，促進(jìn)了我國(guó)碳金融業(yè)務(wù)的發(fā)展。
[Abstract]:Under the background of low carbon economy, commercial banks, as the main body of carbon finance market in our country, effectively realize the win-win of economic and ecological benefits. With the change of global climate environment, the risks of carbon finance economy become more complex. Since the uncertainty of carbon finance credit in commercial banks is increasing, it is difficult for traditional credit assessment methods to predict the environmental risk factors in carbon finance credit decision. Therefore, the management of carbon finance credit environment risk should be strengthened. It is a key problem for commercial banks to reasonably select carbon finance credit projects with ecological and economic benefits. This paper studies the theory of carbon finance credit decision at home and abroad and the material flow cost accounting tool of environmental protection decision-making tool in manufacturing industry. Based on the investigation of carbon finance business of 10 joint-stock commercial banks in Anhui province, the paper studies the carbon finance business of 10 joint-stock commercial banks in Anhui province. This paper summarizes and analyzes the practical problems existing in carbon finance credit of commercial banks in our country. From the point of view of risk assessment of carbon finance credit environment, this paper puts forward the core idea of identifying "negative" parts hidden in finished products by MFCA. Introduced into the real option evaluation model of carbon finance credit decision of commercial banks, it is difficult to reveal the loss of carbon emission reduction as a "negative product" in the process of carbon finance project production. A three-stage real option model based on MFCA is established to evaluate the option value of carbon finance projects. According to the accounting method of MFCA, a score card for environmental condition assessment is designed. The environmental condition of the project is evaluated. The simulation algorithm of Monte Carlo is used to realize the example analysis of the three-stage real option model of the carbon finance credit project. The result of the example is accurate and objective. It reflects the effective rationality of the newly constructed carbon finance credit decision of commercial banks based on MFCA and promotes the development of carbon finance business in China.
【學(xué)位授予單位】：合肥工業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F832.4;F224

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