钢铁行业碳减排成本效益研究

发布时间：2018-05-23 18:03

本文选题：碳减排成本 + 碳减排效益　；参考：《天津财经大学》2013年硕士论文

【摘要】：目前全球面临着严峻的环境和气候问题,中国作为一个负责任的大国,在经济快速发展的同时承担起自愿的减排任务,强制要求部分行业进行碳减排任务,降低二氧化碳排放。企业在实施碳减排的过程中,必然会遇到成本和效益的问题,如何控制碳减排过程中的成本,完成碳减排任务,又能最大程度获取收益,应该是企业目前最棘手的问题之一,而碳减排成本是衡量企业在碳减排过程中所耗费相关成本支出的重要指标。全文导论部分介绍了研究背景和意义,利用文献分析法对国内外关于碳减排成本和环境成本效益分析的研究现状进行了梳理,确定了研究目标。第二部分对研究对象的基本概念进行了界定,确定了碳减排成本和碳减排效益的含义和分类,阐述了碳减排成本效益分析指标设计的理论支撑。第三部分通过对我国企业碳减排过程现状的分析,发现了在我国实施碳减排成本效益分析的必要性,构建了碳减排成本和碳减排效益的理论模型,即碳减排成本是由初始投资成本、运行成本、后续处置成本和或有成本四部分构成的,碳减排效益是由经济效益、环境效益和二氧化碳排放权指标交易形成的收益共同构成,并设计了碳减排成本效益分析的指标。第四部分,利用钢铁行业的统计数据进行模拟运算,得到了钢铁行业碳减排成本效益分析的指标。最后对全文的研究进行了总结,分析了不足和未来的研究方向,为企业实施碳减排过程提供建议。通过对企业碳减排成本的确定,在理论上丰富了企业环境成本核算的内容。对碳减排过程进行成本效益分析,从宏观角度看,有助于实现社会资源的可持续发展,提高了资源的利用率；从微观角度,帮助企业正确核算碳减排投资的成本,选取最为适合企业发展的碳减排过程,有效的控制碳减排过程,在遵循国家环境政策的基础上完成减排指标,同时实现经济效益最大化。
[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.
【学位授予单位】：天津财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F205;F426.31;F275.3

【参考文献】