火力发电企业碳排放配额资产价值评估——以恒盛能源为例  

Carbon Emission Allowance Asset Valuation for Thermal Power Generation Enterprises—A Case Study of Hengsheng Energy

作　　者：杨文娟 李谦 Yang Wenjuan;Li Qian(School of Economics and Management,Southwest Forestry University,Kunming 650224,Yunnan,China)

机构地区：[1]西南林业大学经济管理学院,云南昆明650224

出　　处：《绿色科技》2024年第23期261-267,共7页Journal of Green Science and Technology

基　　金：云南省研究生优质课程建设项目(高级财务会计)。

摘　　要：企业碳排放配额价值是生产经营过程中给企业带来的利润贡献,即在用价值,评估企业碳排放配额在用价值能够帮助企业规划资源的配置和利用。借鉴PCV模型的思路,构造与企业实际碳排放量线性相关的利润函数,利用Excel软件,求其在线性规划约束条件下,企业整体利润最大化时,单位碳排放配额产生的平均利润,进而评估恒盛能源企业碳排放配额的价值,并对恒盛能源的实际决策进行对比分析。结果表明;利用改进后的价值评估模型评估企业的碳排放权价值能够为企业规划资源配置和利用提供参考。This paper argues that the value of corporate carbon emission allowances is the profit contribution to enterprises in the process of production and operation,that is,the value in use,and evaluating the value of corporate carbon emission allowances in use can help enterprises plan the allocation and utilization of resources.Therefore,this paper draws on the idea of PCV model,constructs a profit function linearly related to the actual carbon emissions of enterprises,and uses EXCEL software to find the average profit generated by carbon emission allowances per unit of carbon emission allowance under the constraints of linear programming,when the overall profit of the enterprise is maximized.Then,the value of carbon emission allowances of Hengsheng Energy is evaluated,and the actual decision-making of Hengsheng Energy is compared.The results show that the improved value evaluation model can provide a value reference for enterprises to plan resource allocation and utilization.

关 键 词：碳排放配额 价值评估 PCV模型 线性规划 

分 类 号：F832[经济管理—金融学]