双渠道农产品供应链碳税成本核算模型  

Carbon Tax Cost Accounting Model of Dual-channel Agricultural Supply Chain

作　　者：吕炜东 闫军[1] 漆荣刚 王皓冬 LV Weidong;YAN Jun;QI Ronggang;WANG Haodong(Lanzhou Jiaotong University Institute of Mechanical and Electrical Technology,Lanzhou 730000,China)

机构地区：[1]兰州交通大学机电技术研究所,兰州730000

出　　处：《科技和产业》2024年第20期293-300,共8页Science Technology and Industry

摘　　要：碳税成本已成为供应链管理与设计关注的一项重要指标。在现代流通领域,农产品供应链逐步发展成线上和线下双渠道运行。运用生命周期评估法分析农产品供应链各环节的碳排放数据,提出一种计算双渠道农产品供应链碳税成本的系统方法,并构建碳税成本估算模型。模型求解得双渠道农产品供应链总碳税成本及各环节占比,其中碳税成本最高的运输环节占比为38%。对总碳税成本作灵敏度分析,结果表明,冷链物流基地离销售地较近时,线下渠道占比高时总碳税较低;而冷链物流基地离销售地较远时,线上占比高时总碳税较低,可以为农产品供应链的冷链物流基地选址、流量分配以及环境效益评估提供参考。Under the development goal of the national unified large market and the call of the dual-carbon policy,the single-channel agricultural product supply chain has been unable to meet the downstream consumer demand and low-carbon goals,and the carbon tax accounting of the dual-channel agricultural product supply chain is imminent.By collecting the data of all links of the agricultural product supply chain,including the carbon emission of production,processing,transportation and sales,and associating these data with carbon tax,a comprehensive carbon tax cost estimation model of the dual-channel agricultural product supply chain was established.The calculation of the total carbon tax cost of the dual-channel agricultural product supply chain and the comparison of the differences between traditional offline channels and e-commerce channels in carbon tax cost can provide a reference for the environmental benefit assessment of agricultural product supply chain.

关 键 词：双渠道 农产品供应链 碳税成本核算模型 生命周期评估法 

分 类 号：F505[经济管理—产业经济] U4-9[交通运输工程—道路与铁道工程]