碳排放权评估方法与应用研究

发布时间：2018-05-17 09:36

本文选题：碳排放权 + 评估方法　；参考：《首都经济贸易大学》2015年硕士论文

【摘要】：全球大力提倡低碳经济背景下,我国在“十二五”期间也适时提出节能减排的实施细则,开始在北京、上海、天津等七省市试点碳排放权交易。随着交易量的不断扩大,碳排放权评估市场需求将迅速提高。然而,现阶段理论界和实务界关于如何评估碳排放权的研究还处于探索阶段,碳排放权评估管理还未到位、相关评估准则也未构建。为了充实碳排放权评估的理论基础,本文的研究将围绕碳排放权评估展开,通过规范性分析碳排放权评估的相关理论研究背景,总结归纳碳排放权评估相关研究成果,进而在此基础上结合资产评估中有关无形资产的概念提出本文的碳排放权概念。之后,通过分析全球的交易市场、欧盟EU-ETS体系以及我国的碳排放权交易试点,明确碳排放权评估的意义和运用方向。在此基础上结合资产评估准则及相关理论基础,分析碳排放权评估要素、假设条件及评估方法,构建碳排放权在初始分配和二级市场交易时的评估模型。最终通过案例分析实现评估模型的应用并得出结论,为我国碳排放权交易评估定价提供参考依据。
[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.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：X196;F832.5

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