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Construction Of Carbon Cost Compensation Mechanism And Its Application In XS Coal Power Enterprise

Posted on:2022-01-31Degree:MasterType:Thesis
Country:ChinaCandidate:Y S ChenFull Text:PDF
GTID:2481306344495444Subject:Accounting
Abstract/Summary:PDF Full Text Request
There are many factors that restrict high-emission companies from actively carrying out carbon emission reduction activities.The high cost of carbon and the inability to make up for it from the government or the market is one of the important reasons.Exploring the carbon compensation mechanism and giving enterprises appropriate compensation in accordance with laws and regulations has important practical significance for improving the enthusiasm of enterprises to reduce carbon emissions and promoting the development of carbon trading markets.Based on this background,this article,on the basis of explaining the necessity of carbon compensation,constructs a corporate carbon compensation mechanism from four aspects: carbon compensation subject,compensation scope,compensation basis and compensation standard.The company's specific data is also applied to the carbon compensation mechanism.The research results show that the carbon compensation mechanism can effectively reduce the cost of enterprises' emission reduction and increase their enthusiasm for reducing emissions.It is currently an important driving force for the transformation of enterprises' low-carbon operations.In view of the above-mentioned status,this paper takes corporate carbon cost as the entry point,XS coal power companies as the research object,and explores and constructs carbon cost compensation mechanism as the core content.The main research content of this paper is as follows:(1)Based on cost compensation theory,external theory,carbon trading market theory,and sustainable development theory constitute the theoretical analysis framework of this article;(2)Through some current practices and related policies of carbon compensation,analyze the necessity and feasibility of carbon cost compensation mechanism.Research on my country's carbon cost compensation mechanism from five aspects:establishment of carbon compensation responsibility,scope determination,standard determination,method selection and guarantee mechanism;(3)XS coal-fired power companies will be specifically applied to the carbon cost compensation mechanism constructed,combining The case analysis results give a conclusion.Based on case analysis,the following conclusions are drawn:(1)Drawing lessons from ecological compensation theories and methods,building a carbon cost compensation mechanism for coal companies from five aspects: compensation subject,compensation scope,compensation basis,compensation method,and government supervision,in order to solve the problem that the carbon trading market cannot compensate The problem of high carbon costs incurred by enterprises due to emission reduction.(2)Apply the established carbon cost compensation mechanism to specific coal production enterprises,bring in the specific production data of the enterprise,analyze the changes in carbon costs before and after the use of the carbon cost compensation mechanism,and find that the cost of carbon emission reduction after the implementation of the carbon cost compensation mechanism is reduced 74.5%,proving the scientificity and effectiveness of the carbon cost compensation mechanism.
Keywords/Search Tags:compensation mechanism, Low carbon economy, The government compensation
PDF Full Text Request
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