精益生产视域下机械制造类企业碳资产价值重塑与减排收益研究  

Remodeling Carbon Asset Value and Emission Reduction Benefits of Machinery Manufacturing Firms From the Perspective of Lean Production

作　　者：刘天森 宋亚植 李银 Liu Tiansen;Song Yazhi;Li Yin(School of Economics and Management,Harbin Engineering University,Harbin 150001,China;School of Social and Behavioral Sciences,Nanjing University,Nanjing 210023,China;Business School,Jiangsu Normal University,Xuzhou 221116,China;School of Business,Sun Yat-sen University,Guangzhou 510275,China)

机构地区：[1]哈尔滨工程大学经济管理学院,哈尔滨150001 [2]南京大学社会学院,南京210023 [3]江苏师范大学商学院,徐州221116 [4]中山大学管理学院,广州510275

出　　处：《工业技术经济》2022年第4期85-96,共12页Journal of Industrial Technological Economics

基　　金：黑龙江省哲学社会科学研究规划项目“基于工业互联网视角的黑龙江省制造业绿色转型路径研究”(项目编号:19JLC117)。

摘　　要：机械制造业碳排量较大且收益率较低,传统减排投资模式难以对冲生产成本压力。为重塑机械制造类企业碳资产及减排价值体系,本文运用广义动量模型,并将机械生产工序描述为价值增值过程。研究发现:(1)相比于减排技术投资,制造过程管理亦可有效降低碳排放量,且所需的投入更少;(2)若实现碳收益最大化,则需要对全流程实施碳排放控制,并将碳资产测度融入对生产工序的考量;(3)碳定价深刻影响机械制造类企业生产过程价值流,且增加企业低碳竞争力的关键在于从总成本视角重塑产品价值增值过程。研究结论对机械制造类企业降低生产成本、拓展碳资产收益来源具有积极意义。As the large carbon emission and low rate of return of machinery manufacturing industry,the traditional emission reduction investment model is difficult to hedge the production cost pressure.In order to remodel the carbon assets and emission re⁃duction value system of machinery manufacturing firms,this paper describes the mechanical production process as a value-added process based on the generalized momentum model.The main findings are as follows.First,compared with the investment in emis⁃sion reduction technology,manufacturing process management can more effectively help reduce carbon emissions with less invest⁃ment.Second,to maximize carbon benefits,it should implement carbon emission control for the whole process,and integrate the measurement of carbon assets into the consideration of production process.Third,carbon pricing has a profound impact on the value flow of production process of machinery manufacturing firms,and the key to increasing firms'low-carbon competitiveness is to re⁃model the value-added process of products from the perspective of total cost.Our conclusions have a positive significance for ma⁃chinery manufacturing firms to reduce production costs and expand the source of carbon assets income.

关 键 词：机械制造 精益生产 碳资产 价值重塑 减排收益 低碳竞争力 

分 类 号：F406.7[经济管理—产业经济] F425