本文選題：碳排放權(quán) + 資產(chǎn)評(píng)估��； 參考：《華北電力大學(xué)(北京)》2017年碩士論文

【摘要】：人類活動(dòng)所產(chǎn)生的以二氧化碳為主的溫室氣體被認(rèn)為是全球氣候變暖、極端氣象災(zāi)害頻發(fā)的罪魁禍?zhǔn)?其主要來源為化石能源的燃燒。火電企業(yè)作為能源行業(yè)的典型代表,其每年排放的二氧化碳占世界總能源消耗排放量的40%左右,具有高能耗、高排放、高污染的特征,是我國(guó)開展碳排放交易的首要對(duì)象。在全球化合作應(yīng)對(duì)氣候變化問題已成為國(guó)際社會(huì)廣泛共識(shí)的今天,尤其是我國(guó)“十三五”規(guī)劃綱要把主動(dòng)控制碳排放、落實(shí)減排承諾作為硬指標(biāo)提上議程后,大力發(fā)展清潔能源、引進(jìn)低碳設(shè)備、控制碳排放成本已成為電力企業(yè)發(fā)展的必然選擇。由此,研究基于火力發(fā)電行業(yè)下的企業(yè)碳排放權(quán)的資產(chǎn)評(píng)估具有一定的理論作用和實(shí)用價(jià)值。本文首先闡述了碳排放權(quán)及其交易市場(chǎng)的基本特征、分類以及多種資產(chǎn)評(píng)估方法的基本特征、方法及其適用性。其次,文章對(duì)影響火電企業(yè)各減排技術(shù)路線及成本進(jìn)行了分析,以此為依據(jù)建立了發(fā)電企業(yè)碳排放交易價(jià)值評(píng)估的指標(biāo)體系。再次,本文選取成本法為基本思路,以Putty-Clay資產(chǎn)評(píng)估模型為基本方法,結(jié)合火電企業(yè)的碳排放特征,構(gòu)造了新型碳排放權(quán)價(jià)值評(píng)估模型,在繼承以往評(píng)估方法將企業(yè)每排放一噸二氧化碳的成本測(cè)算出來的基本方法以外,還創(chuàng)新性地測(cè)算了火電企業(yè)的度電二氧化碳成本,即火電機(jī)組生產(chǎn)和銷售1(kWh)電量所因分?jǐn)偟腃O_2排放成本,從而得出CO_2排放成本的橫向比較數(shù)據(jù),更加直觀清晰地對(duì)比分析出碳排放成本的絕對(duì)值與相對(duì)量的大小,便于對(duì)CO_2排放成本進(jìn)行科學(xué)有效的成本分析與管理。根據(jù)本文的規(guī)范研究和實(shí)證分析,本文構(gòu)建的CO_2價(jià)值評(píng)估模型測(cè)算出我國(guó)火電企業(yè)CO_2的碳排放權(quán)價(jià)值為182元/噸,度電成本為0.04428元/度電,占環(huán)境成本的92.74%,占火電機(jī)組平均單位供電成本的0.42%,且隨著發(fā)電利用小時(shí)數(shù)的增加,初始固定投入成本的稀釋,環(huán)境成本占比會(huì)進(jìn)一步增大,按照我國(guó)能源局公布的2013年火電生產(chǎn)總電量42470.1億千瓦小時(shí)來算,碳排放成本的絕對(duì)量十分巨大,因此,將碳排放權(quán)作為一項(xiàng)無形資產(chǎn)進(jìn)行評(píng)估、核算與列示,同時(shí)碳排放成本與排污費(fèi)一起作為火力發(fā)電企業(yè)的環(huán)境成本與傳統(tǒng)火電機(jī)組供電成本一起核算與管理,不僅能夠更加真實(shí)準(zhǔn)確地反映供電成本的構(gòu)成信息,還能為火電企業(yè)的資產(chǎn)管理、成本控制、生產(chǎn)計(jì)劃提供更加有效的決策依據(jù)。
[Abstract]:The greenhouse gas mainly produced by human activities is considered to be the chief culprit of global warming and extreme meteorological disasters, and the main source is the burning of fossil energy. As a typical representative of the energy industry, thermal power enterprises account for about 40% of the total energy consumption of the world each year, which has the characteristics of high energy consumption, high emissions and high pollution. It is the primary object of carbon emissions trading in China. At a time when globalization and cooperation to deal with climate change have become a widespread consensus in the international community, especially after the 13th Five-Year Plan of our country has put the initiative to control carbon emissions and implement emission reduction commitments as a hard target on the agenda, Developing clean energy, introducing low carbon equipment and controlling the cost of carbon emission have become the inevitable choice for the development of electric power enterprises. Therefore, it has certain theoretical function and practical value to study the assets evaluation of carbon emission rights of enterprises in thermal power industry. This paper first describes the basic characteristics of carbon emission rights and their trading market, classification, and the basic characteristics of various asset assessment methods, methods and their applicability. Secondly, the paper analyzes the technical route and cost of carbon emission reduction in thermal power enterprises, based on which the index system of carbon emissions trading value evaluation for power generation enterprises is established. Thirdly, this paper selects the cost method as the basic thinking, taking the Putty-Clay asset evaluation model as the basic method, combined with the carbon emission characteristics of thermal power enterprises, constructs a new carbon emission rights value assessment model. In addition to the basic method of estimating the cost of each ton of carbon dioxide emitted by a company, the cost of carbon dioxide per tonne of carbon dioxide emitted by a thermal power plant has been creatively calculated. That is to say, the cost of CO_2 emission from the production and sale of 1kWhs of thermal power unit is shared, so the horizontal comparison data of CO_2 emission cost are obtained, and the absolute value and relative amount of carbon emission cost are compared and analyzed more intuitively and clearly. It is convenient to carry on the scientific and effective cost analysis and management to the CO_2 emission cost. According to the normative research and empirical analysis of this paper, the CO_2 value evaluation model constructed in this paper estimates that the value of carbon emission rights of CO_2 in thermal power enterprises is 182 yuan / ton, and the cost of electricity per hour is 0.04428 yuan per kilowatt-hour. Accounting for 92.74% of the environmental cost, 0.42% of the average unit power supply cost of thermal power units, and with the increase in the number of hours of power generation utilization and the dilution of initial fixed input costs, the proportion of environmental costs will further increase. According to the total electric capacity of thermal power production of 4.24701 trillion kilowatt-hours announced by China's Energy Bureau in 2013, the absolute amount of carbon emission cost is very huge. Therefore, the carbon emission rights are assessed as an intangible asset, and are accounted for and listed. At the same time, the carbon emission cost and the sewage charge together as the environmental cost of the thermal power generation enterprise and the traditional thermal power unit power supply cost together accounting and management, not only can more truly and accurately reflect the composition of the power supply cost information. It can also provide more effective decision basis for asset management, cost control and production planning of thermal power enterprises.
【學(xué)位授予單位】：華北電力大學(xué)(北京)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：X322;F426.61

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