A火电企业碳排放成本核算及有效性研究

发布时间：2018-09-11 17:11

【摘要】：随着大气中CO_2含量的上升,人类的生存环境不断恶化。火力发电行业作为高碳排放的行业,无疑成为国家节能减排的重点领域,对其碳排放成本问题的研究需要引起更广泛的关注,如何准确核算火电企业碳排放成本和采用有效措施来降低碳排放量和能源消耗量,以提高碳排放成本投入产出效率,成为重要研究课题。因此,对火电企业碳排放成本的核算及有效性问题的研究具有重要意义。论文以青海省A火电企业为研究对象,根据实地调研结果,将A火电企业的碳排放成本分为碳排放预防成本、碳排放管理与教育成本和碳排放改善成本三类,对其进行确认、计量、记录和披露,并从煤炭燃烧、脱硫过程及外购电力三个方面核算A火电企业的碳排放量。在此基础上,以碳排放预防成本、碳排放管理与教育成本和碳排放改善成本作为碳排放成本投入水平评价指标,以碳排放量减少额和年产值作为碳排放成本产出水平评价指标,利用灰色关联度分析法对其碳排放成本的有效性进行分析,研究结果表明:近四年来,A火电企业碳排放成本投入产出效率逐步提高,其中2015年最高达0.93,较2012年提高0.014。但同时也可以看到,A火电企业碳排放成本投入产出效率仍处于较低水平,碳排放成本投入设计有待完善,碳排放成本投入力度亟待加强。
[Abstract]:With the increase of CO_2 content in the atmosphere, the human living environment is deteriorating. As a high carbon emission industry, thermal power industry undoubtedly becomes the key area of national energy saving and emission reduction. How to accurately calculate the cost of carbon emissions of thermal power enterprises and adopt effective measures to reduce carbon emissions and energy consumption in order to improve the input-output efficiency of carbon emission costs has become an important research topic. Therefore, it is of great significance to study the cost accounting and effectiveness of carbon emissions in thermal power enterprises. According to the field investigation results, the carbon emission cost of A thermal power plant is classified into three categories: carbon emission prevention cost, carbon emission management and education cost and carbon emission improvement cost. To measure, record and disclose the carbon emissions from coal combustion, desulfurization process and purchased electricity. On this basis, the cost of carbon emission prevention, the cost of carbon management and education and the cost of carbon emission improvement are taken as the evaluation indicators of the input level of carbon emission cost, and the amount of carbon emissions reduction and annual output value are taken as the evaluation indicators of the output level of the cost of carbon emissions. The effectiveness of carbon emission cost is analyzed by grey correlation analysis. The results show that the input-output efficiency of carbon emission cost in thermal power plant has been gradually improved in the past four years, with the highest value of 0.93 in 2015 and 0.014% higher than that in 2012. At the same time, it can be seen that the input-output efficiency of carbon emission cost is still low, the input design of carbon emission cost needs to be improved, and the input of carbon emission cost needs to be strengthened.
【学位授予单位】：青海大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.61;F406.72;X196

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