Research On The Value Assessment Of Carbon Emission Rights Of Datang International Power Generation Co., Ltd.

With the development of economy,human beings consume a large amount of coal,oil,natural gas and other fossil fuels in the process of production and life,leading to global warming and threatening the healthy development of human society.Countries around the world have also realized the seriousness of the problem.In order to effectively reduce carbon emissions,countries around the world have implemented various plans.China established a national carbon emission trading market in July 2021,and the carbon emission trading price is an important part of it,and its price fluctuations affect the change of the whole market.The study of carbon trading price trend is helpful to explore the unique price decision mechanism of carbon trading market and better guide the behavior and decision of carbon market participants.Based on the above purpose,this paper studies the value assessment of carbon emission right through literature research method and case analysis method.First,through the literature research method,we comprehensively discuss the carbon emission right from the source of carbon emission right and from the perspective of law,economics and accounting,Get the concept scope of the carbon emission rights studied in this paper,Then,the value assessment of carbon emission rights,According to different research stages and research directions,the valuation method,valuation model and carbon emission rights are factors,The final choice is to establish a multiple linear regression valuation model using influencing factor analysis,To evaluate the value of carbon emission rights in the domestic carbon emission market on December31,2022,To obtain the forecast value of the carbon emission right price of the day,Then according to the Datang International Power Generation Co.,Ltd.carbon emission,emission reduction measures and other specific conditions for case analysis.After the above research,get the following conclusion: energy price,season has greater influence on the value of carbon emissions,science and technology development and foreign carbon emissions price negative on domestic carbon emissions price,and exchange rate factors on carbon emissions value,this may be due to the price of carbon emissions affected by a variety of factors,so the influence on the value of carbon emissions may be offset.In addition,in the process of research,it is found that there is a certain degree of separation between the research and application of domestic science and technology,which may have some reasons.Subsequently,this paper puts forward reasonable suggestions for the above conclusions.The research contribution of this paper is to propose a new valuation model using multiple linear regression model,which considers many factors affecting the value of carbon emission rights and can provide reference for the pricing and trading of carbon emission rights.The proposed model can effectively capture the internal law of carbon emission right price change in the market.In this way,the actual situation of the market can be better reflected in the decision,so as to improve the accuracy and effectiveness of the decision.At the same time,the construction of carbon emission right valuation model using influencing factors can also provide a unified framework for researchers,making it more convenient to compare and analyze the results when studying different trends of carbon emission right price.