Suzhou Electric Appliance Research Institute
期刊号: CN32-1800/TM| ISSN1007-3175

SUBSCRIPTION MANAGEMENT

发行征订

首页 >> 发行征订 >> 征订方式

碳资产管理体系规划与构建研究综述

来源:电工电气发布时间:2023-11-10 13:10浏览次数:238

碳资产管理体系规划与构建研究综述

李云松1,蔡天亮1,王磊1,赵硕1,张梁2
(1 中国三峡新能源(集团)股份有限公司河北分公司,河北 石家庄 050011;
2 三峡新能源尚义风电有限公司,河北 张家口 076750)
 
    摘 要:随着全国碳市场正式启动上线,首批两千余家电力企业参与碳市场交易,中国碳市场已成为全球最大的碳交易市场。介绍了碳排放权及碳资产管理的相关概念,总结和梳理了国内外在碳排放管理体系规划与构建等方面最新的研究进展,分析了碳资产管理体系目前存在的问题与面临的挑战,展望了企业如何改变碳资产管理模式,以期为电力企业减排收益最大化,在低碳经济中获得竞争优势等提供参考和借鉴。
    关键词: 碳排放权;电力行业;碳资产管理体系;规划与构建
    中图分类号:F205     文献标识码:A     文章编号:1007-3175(2023)11-0014-05
 
Review of the Research of Progress on Planning and Construction of
Carbon Asset Management System
 
LI Yun-song1, CAI Tian-liang1,WANG Lei1, ZHAO Shuo1, ZHANG Liang2
(1 China Three Gorges New Energy (Group) Co., Ltd. Hebei Branch, Shijiazhuang 050011, China;
2 Three Gorges New Energy Shangyi Wind Power Co., Ltd, Zhangjiakou 076750, China)
 
    Abstract: As the official launch of national carbon market begins, the first batch of over 2 000 power companies enter into the market,and China’s carbon market has become the largest in the world. To maximize emission reduction benefits and to gain competitive advantages in the low-carbon economy for power enterprises, the paper first introduces the related concepts of carbon emission right and carbon asset managementand combs the latest research on the planning and construction of carbon asset management systems at home and abroad. Then,it analyzes the current problems and challenges of carbon asset management systems and expects ways of changing carbon asset management patterns.
    Key words: carbon emission right; power industry; carbon asset management system; planning and construction
 
参考文献
[1] 谢彦祥,肖汉,夏雪,等. 碳中和目标下中国碳减排路径及建议[J]. 电工电气,2022(5) :1-7.
[2] BINGJIE L, SONG G, HU L, et al.Suggestions on Carbon Asset Management of Power Grid Company under Double Carbon Targets[C]//2022 7th International Conference on Financial Innovation and Economic Development,2022 :3103-3107.
[3] YUE L, LIXIN T, ZHUYUN X, et al.Option to survive or surrender :Carbon asset management and optimization in thermal power enterprises from China[J].Journal of Cleaner Production,2021,314:222-234.
[4] LI C, GAO J, GUO J, et al.Low-Carbon Supply Chain Decisions Considering Carbon Emissions Right Pledge Financing in Different Power Structures[J].Energies,2022,15(15) :5721-5743.
[5] 邱凯翔. 电网公司参与碳交易及碳资产管理研究[J].电工电气,2022(9) :64-67.
[6] 李子翠. 发电企业碳排放权交易模型研究[D] . 北京:华北电力大学,2021.
[7] YUE L, LIXIN T, HUAPING S, et al.Option pricing of carbon asset and its application in digital decision-making of carbonasset[J].Applied Energy,2022,310 :375-385.
[8] 孙贵方. 电力企业的碳预算体系设计及应用研究[D].贵阳:贵州财经大学,2021.
[9] 吴莉.A 石化企业碳资产管理研究[D]. 衡阳:南华大学,2019.
[10] 章金霞,孙贵方. 碳战略视角下电力企业碳预算体系设计研究[J]. 财会通讯,2021(6) :168-171.
[11] 张彩平,王慧,谭德明. 企业碳预算体系构建与案例分析——基于交互控制视角[J] . 财会月刊,2022(14) :127-132.
[12] 邬炜,赵腾,李隽. 考虑碳预算与碳循环的能源规划方法及建议[J] . 电力建设,2021,42(10) :1-8.
[13] 龙迪,范丹婷,HUW Slater,等. 碳排放数据质量问题及提升建议[J] . 环境保护,2022,50(12) :54-56.
[14] 徐文佳,李兴春,李煜,等. 跨国石油公司碳资产管理启示[J]. 商业会计,2017(4) :56-57.
[15] 张辉. 浅谈大型火电厂碳排放数据规范化管理[J].科技创新导报,2019,16(21) :181-183.
[16] 李秋晨.H 电力企业碳资产管理现状与对策研究[D].武汉:华中师范大学,2021.
[17] 廖茂林,张泽,王国峰. 国际清洁能源消纳的典型事实与中国借鉴[J] . 企业经济,2023(6) :152-160.
[18] UNNEWEHR J F, WEIDLICH A, GFULLNER L, et al.Open-data based carbon emission intensity signals for electricity generation in European countries-top down vs. bottom up approach[J].Cleaner Energy Systems,2022,3 :100018.
[19] 胡晓雨,曹伟炜,秦臻,等. 国内碳排放权交易市场现状研究[J]. 中国勘察设计,2023(S1) :64-68.
[20] 王达蕴,刘颖. 价值创造视角下企业碳资产管理体系构建及应用研究[J] . 湖南第一师范学院学报,2023,23(1) :92-101.
[21] 司文婷. 马钢股份碳资产管理研究[D] . 兰州:兰州财经大学,2022.
[22] ZHANG C , RANDHIR T O , ZHANG Y . Theory and practice of enterprise carbon asset management from the perspective of low-carbon transformation[J].Carbon Management,2018,9(1) :87-94.
[23] 孙友源,郭振,张继广,等. 碳市场与电力市场机制影响下发电机组成本分析与竞争力研究[J] . 气候变化研究进展,2021,17(4) :476-483.
[24] XU X, GUAN C, JIN J.Valuing the carbon assets of distributed photovoltaic generation in China[J].Energy Policy,2018,121(C) :374-382.