“双碳”目标下BIPV行业资产评估业务发展机遇展望  

Outlook for the Development Opportunities of BIPV Industry Asset Appraisal Business under the Goal of “Double Carbon”

作　　者：田文韬 Tian Wentao(Dalian University of Finance and Economics,Dalian 116622)

机构地区：[1]大连财经学院会计学院,辽宁大连116622

出　　处：《中国资产评估》2023年第2期41-47,共7页Appraisal Journal of China

摘　　要：“双碳”目标指引下,建筑业低碳发展成为必然趋势,建筑、光伏公司的跨界合作使得BIPV行业发展前景逐步向好。本文基于这一时代背景着重讨论了“双碳”目标背景下BIPV行业的繁荣对资产评估业务可能带来的变革,并以东南网架与福斯特成立合资公司这一经济行为为例对估算过程进行分析。本文可能的边际贡献在于指出了BIPV行业的繁荣更多带来的是传统评估领域的延伸业务,并进一步明确了该延伸业务具体体现为两个方面的延伸:(1)既有评估业务的评估对象和评估范围的延伸与拓展;(2)既有评估业务品种的延伸与拓展。这是对中国资产评估协会《关于开展资产评估新业务报备工作的通知》的重要补充。Under the guidance of the “Double Carbon” goal, the low-carbon development of the construction industry has become an inevitable trend. The cross-border cooperation between construction companies and photovoltaic companies makes the development prospects of the BIPV industry gradually improve. Based on this era background, this paper focuses on the possible changes of the BIPV industry in the background of “Double Carbon”goals, and takes the economic behavior of Southeast Space Frame and First as an example to analyze the estimation process. The possible marginal contribution of this paper points out that the prosperity of BIPV industry brings more is the extension business of the traditional evaluation field, and further clarified that the extension business is embodied in two aspects:(1) the extension and expansion of the evaluation object and scope of existing evaluation business;(2) the extension and expansion of existing evaluation business varieties. This is an important supplement to “the Notice on the Reporting of New Asset Appraisal Business Report” of the China Appraisal Society.

关 键 词：BIPV 双碳 光伏 

分 类 号：F271[经济管理—企业管理] F275[经济管理—国民经济]