本文主要研究内容
作者刘亚龙（2019）在《碳税规制下火电企业减排成本研究》一文中研究指出：气候变化问题正受到全球范围内的广泛关注,使社会各界意识到发展低碳经济、实现社会可持续发展的重要意义。中国资源储备与消耗间的关系严重失衡,如何实现环境与经济协调发展成为国家当前亟待解决的问题之一。为解决上述难题,中国政府陆续出台碳交易机制、环境保护税等一系列促进节能减排的政策法规。火电企业作为能源消耗与污染排放的主要窗口,将由此面临减排压力。为研究火电企业节能减排策略,文章分别从静态和动态两个维度构建企业减排成本核算模型,通过算例仿真计算,模拟分析在征收碳税与碳排放权交易机制双重规制下的火电企业最优减排策略,为该类企业实施节能减排改造提供数据支撑与理论依据。首先,文章梳理归纳了开征碳税的基本理论,整理总结了国外成熟市场在碳税方面的实施经验,并讨论了我国环境相关税种和其他相关理论;其次,在识别火电企业生产过程中碳排放的基础上,引入企业可选择的减排路径,确定减排成本与节能收益;接着,基于局部均衡理论与边际成本理论构建碳边际减排成本模型,并结合考虑碳税征收情景,推导出碳税与碳交易机制的减排效果;然后,构造仿真算例,依靠边际减排成本模型计算不同节能低碳技术在各类折现率下的边际减排成本。结果显示火电企业在最初进行减排投入会带来正收益,即降低企业成本,这是因为减排收益大于投入的成本。另一方面,随着减排的不断投入,边际减排成本会不断增加,火电企业的减排动力会不断下降,当边际减排成本为0时,火电企业就不会进行减排投入;最后,在碳边际减排成本模型的基础上,为实现规划期内节能减排总成本最小的目标,构建动态优化减排成本模型,并根据碳交易机制及碳税在未来的变化情况设定三种情景。模拟结果显示在减排压力较小时,火电企业主动减排虽然可以减少其碳排放量,但是不符合成本效益原则,故而企业此时不会采取减排措施。但是减排压力增加到一定程度之后,火电企业主动减排会使成本下降,在追求经济利益的同时履行了其社会责任。本文的研究创新与贡献在于,将碳税与碳交易置于同一框架下,基于我国碳交易市场发展现状预测我国碳税开征情况,然后将二者结合使用研究火电企业减排成本,分别构建计及碳税的静态MAC模型和动态减排成本模型。根据模拟结果得出相关结论,以促进火电企业可持续发展,具有实务借鉴意义。
Abstract
qi hou bian hua wen ti zheng shou dao quan qiu fan wei nei de an fan guan zhu ,shi she hui ge jie yi shi dao fa zhan di tan jing ji 、shi xian she hui ke chi xu fa zhan de chong yao yi yi 。zhong guo zi yuan chu bei yu xiao hao jian de guan ji yan chong shi heng ,ru he shi xian huan jing yu jing ji xie diao fa zhan cheng wei guo jia dang qian ji dai jie jue de wen ti zhi yi 。wei jie jue shang shu nan ti ,zhong guo zheng fu liu xu chu tai tan jiao yi ji zhi 、huan jing bao hu shui deng yi ji lie cu jin jie neng jian pai de zheng ce fa gui 。huo dian qi ye zuo wei neng yuan xiao hao yu wu ran pai fang de zhu yao chuang kou ,jiang you ci mian lin jian pai ya li 。wei yan jiu huo dian qi ye jie neng jian pai ce lve ,wen zhang fen bie cong jing tai he dong tai liang ge wei du gou jian qi ye jian pai cheng ben he suan mo xing ,tong guo suan li fang zhen ji suan ,mo ni fen xi zai zheng shou tan shui yu tan pai fang quan jiao yi ji zhi shuang chong gui zhi xia de huo dian qi ye zui you jian pai ce lve ,wei gai lei qi ye shi shi jie neng jian pai gai zao di gong shu ju zhi cheng yu li lun yi ju 。shou xian ,wen zhang shu li gui na le kai zheng tan shui de ji ben li lun ,zheng li zong jie le guo wai cheng shou shi chang zai tan shui fang mian de shi shi jing yan ,bing tao lun le wo guo huan jing xiang guan shui chong he ji ta xiang guan li lun ;ji ci ,zai shi bie huo dian qi ye sheng chan guo cheng zhong tan pai fang de ji chu shang ,yin ru qi ye ke shua ze de jian pai lu jing ,que ding jian pai cheng ben yu jie neng shou yi ;jie zhao ,ji yu ju bu jun heng li lun yu bian ji cheng ben li lun gou jian tan bian ji jian pai cheng ben mo xing ,bing jie ge kao lv tan shui zheng shou qing jing ,tui dao chu tan shui yu tan jiao yi ji zhi de jian pai xiao guo ;ran hou ,gou zao fang zhen suan li ,yi kao bian ji jian pai cheng ben mo xing ji suan bu tong jie neng di tan ji shu zai ge lei she xian lv xia de bian ji jian pai cheng ben 。jie guo xian shi huo dian qi ye zai zui chu jin hang jian pai tou ru hui dai lai zheng shou yi ,ji jiang di qi ye cheng ben ,zhe shi yin wei jian pai shou yi da yu tou ru de cheng ben 。ling yi fang mian ,sui zhao jian pai de bu duan tou ru ,bian ji jian pai cheng ben hui bu duan zeng jia ,huo dian qi ye de jian pai dong li hui bu duan xia jiang ,dang bian ji jian pai cheng ben wei 0shi ,huo dian qi ye jiu bu hui jin hang jian pai tou ru ;zui hou ,zai tan bian ji jian pai cheng ben mo xing de ji chu shang ,wei shi xian gui hua ji nei jie neng jian pai zong cheng ben zui xiao de mu biao ,gou jian dong tai you hua jian pai cheng ben mo xing ,bing gen ju tan jiao yi ji zhi ji tan shui zai wei lai de bian hua qing kuang she ding san chong qing jing 。mo ni jie guo xian shi zai jian pai ya li jiao xiao shi ,huo dian qi ye zhu dong jian pai sui ran ke yi jian shao ji tan pai fang liang ,dan shi bu fu ge cheng ben xiao yi yuan ze ,gu er qi ye ci shi bu hui cai qu jian pai cuo shi 。dan shi jian pai ya li zeng jia dao yi ding cheng du zhi hou ,huo dian qi ye zhu dong jian pai hui shi cheng ben xia jiang ,zai zhui qiu jing ji li yi de tong shi lv hang le ji she hui ze ren 。ben wen de yan jiu chuang xin yu gong suo zai yu ,jiang tan shui yu tan jiao yi zhi yu tong yi kuang jia xia ,ji yu wo guo tan jiao yi shi chang fa zhan xian zhuang yu ce wo guo tan shui kai zheng qing kuang ,ran hou jiang er zhe jie ge shi yong yan jiu huo dian qi ye jian pai cheng ben ,fen bie gou jian ji ji tan shui de jing tai MACmo xing he dong tai jian pai cheng ben mo xing 。gen ju mo ni jie guo de chu xiang guan jie lun ,yi cu jin huo dian qi ye ke chi xu fa zhan ,ju you shi wu jie jian yi yi 。
论文参考文献
论文详细介绍
论文作者分别是来自华北电力大学(北京)的刘亚龙，发表于刊物华北电力大学(北京)2019-10-28论文，是一篇关于碳税论文,火电企业论文,减排成本论文,碳交易论文,华北电力大学(北京)2019-10-28论文的文章。本文可供学术参考使用，各位学者可以免费参考阅读下载，文章观点不代表本站观点，资料来自华北电力大学(北京)2019-10-28论文网站，若本站收录的文献无意侵犯了您的著作版权，请联系我们删除。
标签：碳税论文; 火电企业论文; 减排成本论文; 碳交易论文; 华北电力大学(北京)2019-10-28论文;