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Research On The Value Assessment Of Carbon Emissions Permit

Posted on:2021-02-27Degree:MasterType:Thesis
Country:ChinaCandidate:K M YangFull Text:PDF
GTID:2381330629987751Subject:Asset assessment
Abstract/Summary:PDF Full Text Request
The excessive emission of carbon dioxide and other gases causes the "greenhouse effect" and a series of other harms,which makes the international community,Chinese government and people realize that the ecological environment is closely related to the survival and development of mankind.Under the cooperation and coordination of the international community,in order to protect the environment and weaken the "greenhouse effect",the international community and the Chinese government have formulated a series of regulations and policies on the emission of carbon dioxide and other greenhouse gases,and jointly contributed to the implementation of the Kyoto protocol,from which carbon emission rights are generated.The meeting pointed out that carbon emission permit refers to the right to obtain the remaining carbon dioxide emissions for trading through energy conservation and emission reduction.On the basis of international and domestic exploration,China has set up eight carbon emission permit exchanges to carry out the business of trading carbon emission permit and promoting low-carbon financial innovation.The development of these businesses depends on the determination of the value of carbon emission permit,so the value assessment of carbon emission permit plays a crucial role.This paper recombines and studies the literature and data on the carbon emission permit value evaluation,understands the carbon emission permit trading system in detail,and finds out the influencing factors of the carbon emission permit.On this basis,it carries out an objective and scientific evaluation of the carbon emission permit value of enterprises in the region.First,the basic nature of carbon emission permit is defined to determine the ownership nature of carbon emission permit.Secondly,based on the nature of carbon emission permit,the evaluation methods and theories for the value of carbon emission permit are determined,and the applicability of each method and theory is explained.Then,the pricing mechanism of China's carbon emission permit and the trading mechanism of carbon emission permit at home and abroad are elaborated,and the prospect of the value assessment of carbon emissions permit is illustrated.Thirdly,it analyzes the possible influencing factors within the region and establishes the system of influencing factors of the value of carbon emission permit within the region.Finally,according to the characteristics of carbon emission permit and the development prospect of the domestic market,this paper selects the income method to evaluate the carbon emission permit of enterprises in the region,constructs the value model of the carbon emission permit in the region,and evaluates and verifies the value of the carbon emission permit of enterprises in the region of A province according to the model,and draws the corresponding conclusions.This paper establishes a system of factors that influence the value of carbon emission permit in different regions based on the common and important factors in different regions.At the same time,according to the characteristics of carbon emission permit,the revenue method is innovated,and the revenue model is used to evaluate the value of carbon emission permit of enterprises in the region.It is verified by the model that the value of carbon emission permit evaluated by the income method is within a reasonable range.Therefore,the income method can be used to reasonably and scientifically evaluate the value of carbon emission permit of enterprises in the region,which can be used as a reference for enterprises to determine the value of carbon emission permit in the market.
Keywords/Search Tags:carbon emission permit, carbon value assessment, cost method, income method, minimum charge
PDF Full Text Request
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