本文選題：碳排放權 + 評估方法　； 參考：《首都經(jīng)濟貿(mào)易大學》2015年碩士論文

【摘要】：全球大力提倡低碳經(jīng)濟背景下,我國在“十二五”期間也適時提出節(jié)能減排的實施細則,開始在北京、上海、天津等七省市試點碳排放權交易。隨著交易量的不斷擴大,碳排放權評估市場需求將迅速提高。然而,現(xiàn)階段理論界和實務界關于如何評估碳排放權的研究還處于探索階段,碳排放權評估管理還未到位、相關評估準則也未構(gòu)建。為了充實碳排放權評估的理論基礎,本文的研究將圍繞碳排放權評估展開,通過規(guī)范性分析碳排放權評估的相關理論研究背景,總結(jié)歸納碳排放權評估相關研究成果,進而在此基礎上結(jié)合資產(chǎn)評估中有關無形資產(chǎn)的概念提出本文的碳排放權概念。之后,通過分析全球的交易市場、歐盟EU-ETS體系以及我國的碳排放權交易試點,明確碳排放權評估的意義和運用方向。在此基礎上結(jié)合資產(chǎn)評估準則及相關理論基礎,分析碳排放權評估要素、假設條件及評估方法,構(gòu)建碳排放權在初始分配和二級市場交易時的評估模型。最終通過案例分析實現(xiàn)評估模型的應用并得出結(jié)論,為我國碳排放權交易評估定價提供參考依據(jù)。
[Abstract]:Under the background of the global promotion of low-carbon economy, China also put forward the implementation rules of energy saving and emission reduction timely during the 12th Five-Year Plan period, and began to pilot carbon emissions trading in seven provinces and cities, such as Beijing, Shanghai, Tianjin and so on. With the expansion of trading volume, carbon emission rights assessment market demand will increase rapidly. However, at present, the research on how to evaluate carbon emission rights is still in the exploratory stage, the management of carbon emission rights assessment is not in place, and the relevant assessment criteria have not been constructed. In order to enrich the theoretical basis of the assessment of carbon emission rights, this paper will focus on the assessment of carbon emission rights, through normative analysis of the relevant theoretical background of carbon emission rights assessment, summed up the relevant research results of carbon emission rights assessment. On this basis, the paper puts forward the concept of carbon emission right combined with the concept of intangible assets in asset evaluation. Then, by analyzing the global trading market, the European Union EU-ETS system and the carbon emission rights trading pilot in China, the significance and application direction of carbon emission rights assessment are clarified. On this basis, combining with the asset evaluation criteria and related theoretical basis, this paper analyzes the elements, assumptions and methods of carbon emission rights assessment, and constructs the assessment model of carbon emission rights in the initial allocation and secondary market trading. Finally, the application of the evaluation model is realized through case analysis and the conclusion is drawn, which provides a reference basis for the assessment pricing of carbon emissions trading in China.
【學位授予單位】：首都經(jīng)濟貿(mào)易大學
【學位級別】：碩士
【學位授予年份】：2015
【分類號】：X196;F832.5

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本文編號：1900862