我国火电企业碳排放权价值评估及其成本影响研究

发布时间：2018-05-02 22:34

本文选题：碳排放权 + 资产评估　；参考：《华北电力大学(北京)》2017年硕士论文

【摘要】：人类活动所产生的以二氧化碳为主的温室气体被认为是全球气候变暖、极端气象灾害频发的罪魁祸首,其主要来源为化石能源的燃烧。火电企业作为能源行业的典型代表,其每年排放的二氧化碳占世界总能源消耗排放量的40%左右,具有高能耗、高排放、高污染的特征,是我国开展碳排放交易的首要对象。在全球化合作应对气候变化问题已成为国际社会广泛共识的今天,尤其是我国“十三五”规划纲要把主动控制碳排放、落实减排承诺作为硬指标提上议程后,大力发展清洁能源、引进低碳设备、控制碳排放成本已成为电力企业发展的必然选择。由此,研究基于火力发电行业下的企业碳排放权的资产评估具有一定的理论作用和实用价值。本文首先阐述了碳排放权及其交易市场的基本特征、分类以及多种资产评估方法的基本特征、方法及其适用性。其次,文章对影响火电企业各减排技术路线及成本进行了分析,以此为依据建立了发电企业碳排放交易价值评估的指标体系。再次,本文选取成本法为基本思路,以Putty-Clay资产评估模型为基本方法,结合火电企业的碳排放特征,构造了新型碳排放权价值评估模型,在继承以往评估方法将企业每排放一吨二氧化碳的成本测算出来的基本方法以外,还创新性地测算了火电企业的度电二氧化碳成本,即火电机组生产和销售1(kWh)电量所因分摊的CO_2排放成本,从而得出CO_2排放成本的横向比较数据,更加直观清晰地对比分析出碳排放成本的绝对值与相对量的大小,便于对CO_2排放成本进行科学有效的成本分析与管理。根据本文的规范研究和实证分析,本文构建的CO_2价值评估模型测算出我国火电企业CO_2的碳排放权价值为182元/吨,度电成本为0.04428元/度电,占环境成本的92.74%,占火电机组平均单位供电成本的0.42%,且随着发电利用小时数的增加,初始固定投入成本的稀释,环境成本占比会进一步增大,按照我国能源局公布的2013年火电生产总电量42470.1亿千瓦小时来算,碳排放成本的绝对量十分巨大,因此,将碳排放权作为一项无形资产进行评估、核算与列示,同时碳排放成本与排污费一起作为火力发电企业的环境成本与传统火电机组供电成本一起核算与管理,不仅能够更加真实准确地反映供电成本的构成信息,还能为火电企业的资产管理、成本控制、生产计划提供更加有效的决策依据。
[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.
【学位授予单位】：华北电力大学(北京)
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：X322;F426.61

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