基于改进PCV模型的水泥企业碳排放权价值评估——以T公司为例  

Evaluation of Carbon Emission Rights of Cement Enterprises Based on Improved PCV Model——Taking T Company as an Example

作　　者：罗莉 边瑞 邵婉青 吴聪 梁浩 Luo Li;Bian Rui;Shao Wanqing;Wu Cong;Liang Hao(School of Accounting,Southwest Forestry University,Kunming,Yunnan 650224,China)

机构地区：[1]西南林业大学会计学院,云南昆明650224

出　　处：《绿色科技》2023年第19期254-261,267,共9页Journal of Green Science and Technology

摘　　要：水泥行业作为高污染、高碳的能源密集型产业,同时也是碳排放重点行业,我国水泥行业二氧化碳排放量仅次于电力和钢铁行业,所以水泥行业控碳减排也是至关重要的。然而全国碳排放市场处于发展初期,且未形成统一的碳排放权价格机制,因此评估水泥企业的碳排放权价值具有必要性和现实意义。首先,利用灰色系统综合评估模型求出碳排放权价值影响因素的调整系数;其次,将调整系数引入Putty-Clay-Vintage函数中,进而评估了T公司的碳排放权价值,研究结果验证了改进的碳排放权价值模型(PCV模型)的合理性和适用性。同时T公司的碳排放权价值不仅为行业中其他企业提供借鉴,也为公司未来的发展提供参考建议,还为制定统一科学的全国碳排放交易价格机制提供参考。The cement industry,as a high pollution and high carbon energy-intensive industry,is also a key industry of carbon emissions.China's cement industry carbon dioxide emissions are second only to the power and steel industry.Therefore,carbon control and emission reduction in the cement industry are indispensable.However,the national carbon emission market is in its early stages of development,and no uniform carbon emission right pricing mechanism has been formed,so it is necessary and practical significance to evaluate the value of carbon emission rights of cement enterprises.Firstly,the adjustment coefficients of the factors influencing the value of carbon emission rights are derived by using the grey system comprehensive evaluation model.Secondly,the adjustment coefficient is introduced into the Putty-Clay-Vintage function to evaluate the value of carbon emission rights of Company T.This research verifies the rationality and applicability of the improved carbon emission rights value model(PCV model).At the same time,the carbon emission rights value of Company T not only provides a reference for other enterprises in the industry,but also provides suggestions for the future development of the company.It also provides a reference for formulating a unified and scientific national carbon emission trading price mechanism.

关 键 词：水泥企业 碳排放权 价值评估 Putty-Clay-Vintage函数 

分 类 号：F221[经济管理—国民经济]