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碳排放权价值评估探析

陈静娴 潘立 张淑婷

西南林业大学学报2024,Vol.8Issue(4):47-54,8.
西南林业大学学报2024,Vol.8Issue(4):47-54,8.

碳排放权价值评估探析

Exploring the Valuation of Carbon Emission Rights

陈静娴 1潘立 1张淑婷1

作者信息

  • 1. 西南林业大学会计学院, 云南 昆明 650233
  • 折叠

摘要

Abstract

To control excessive emissions of greenhouse gases such as carbon dioxide and focus on exploring the construction of a carbon emission trading market,reasonable pricing of carbon emission rights is the core issue in developing a mature carbon market;however,the development of China's carbon market is immature,and the price of carbon emission rights is lower than their intrinsic value,so the accurate assessment of the value of carbon emission rights is a hot topic of research.This study uses the comparative analysis method to compare the advanta-ges and disadvantages of the assessment methods used by different scholars.It analyzes the carbon emission rights value assessment dilemma and improvement directions from 4 aspects:primary assessment method,option pricing model,PCV model,and shadow price method.The results show that the fair principle allocation scheme and the single impact factor allocation model are inefficient in allocating allowances among provinces and industries,trigge-ring frequent fluctuations in carbon prices and making it difficult to predict the amount of future benefits accurately;the assessment methods are poorly applied in assessment due to misrepresentation and missing data,too many pa-rameters,and conflicting assumptions with China's carbon market;and the accuracy of assessment is affected by ig-noring the implicit carbon measurement in provinces and incomplete accounting.Given the research results,it is proposed that in assessing the value of carbon emission rights in the future,in-depth research should be conducted in terms of constructing a multi-factor allowance allocation model or combining allowance allocation schemes,opti-mizing assessment methods,reasonably measuring trade implied carbon,and applying blockchain big data technolo-gy to carbon trading processes,to achieve reasonable pricing of carbon emission rights.

关键词

碳排放权/碳交易市场/价值评估/隐含碳

Key words

carbon emission rights/carbon emission rights trading market/value assessment/trade implied carbon

分类

管理科学

引用本文复制引用

陈静娴,潘立,张淑婷..碳排放权价值评估探析[J].西南林业大学学报,2024,8(4):47-54,8.

基金项目

云南省教育厅科学研究基金项目(2019J0204)、云南省农业联合专项项目(202101BD070001-082)、西南林业大学人文社科科研项目(XJYB2018010)资助. (2019J0204)

西南林业大学学报

OA北大核心CSTPCD

2095-1914

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