双碳背景下大型能源企业碳资产管理体系构建

朱静慧; 高佳; 余欣梅; 汪晶毅; 赵理政; 朱静慧; 高佳; 余欣梅; 汪晶毅; 赵理政

doi:10.16516/j.ceec.2024.5.18

[1]

樊杰, 王红兵, 周道静, 等. 优化生态建设布局提升固碳能力的政策途径 [J]. 中国科学院院刊, 2022, 37(4): 459-468. DOI: 10.16418/j.issn.1000-3045.20220110006.

FAN J, WANG H B, ZHOU D J, et al. Policy approaches to increase carbon sequestration capacity by optimizing layouts of ecological construction [J]. Bulletin of Chinese academy of sciences, 2022, 37(4): 459-468. DOI: 10.16418/j.issn.1000-3045.20220110006.

[2]

张中祥. 正确认识“双碳”策略需把握四个关键点 [J]. 中国经济报告, 2022(1): 75-81. DOI: 10.3969/j.issn.1673-3788.2022.01.010.

ZHANG Z X. Four key points to correctly understand the "double carbon" strategy [J]. China policy review, 2022(1): 75-81. DOI: 10.3969/j.issn.1673-3788.2022.01.010.

[3]

张佩玉. 碳核算、碳交易标准化实践与展望 [J]. 中国标准化, 2022(9): 6-15. DOI: 10.3969/j.issn.1002-5944.2022.09.001.

ZHANG P Y. Carbon accounting, carbon trading standardization practice and prospect [J]. China standardization, 2022(9): 6-15. DOI: 10.3969/j.issn.1002-5944.2022.09.001.

[4]

陈江宁, 王立东, 夏苇, 等. “双碳”目标下的碳资产管理模式探索 [J]. 中国发展观察, 2021(16): 37-38,47. DOI: 10.3969/j.issn.1673-033X.2021.16.012.

CHEN J N, WANG L D, XIA W, et al. Exploration of carbon asset management model under the goal of "double carbon" [J]. China development observation, 2021(16): 37-38,47. DOI: 10.3969/j.issn.1673-033X.2021.16.012.

[5]

江虹. 非试点城市碳排放交易工作初探 [J]. 经贸实践, 2018(18): 338-339.

JIANG H. Preliminary study on carbon emission trading in non-pilot cities [J]. Economic practice, 2018(18): 338-339.

[6]

冯为为. 首个履约周期报告发布我国碳市场运行框架基本建立 [J]. 节能与环保, 2023(1): 20-21. DOI: 10.3969/j.issn.1009-539X.2023.01.005.

FENG W W. First performance cycle report released China 's carbon market operation framework was basically established [J]. Energy conservation and environmental protection, 2023(1): 20-21. DOI: 10.3969/j.issn.1009-539X.2023.01.005.

[7]

郁海彬, 张煜晨, 刘扬洋, 等. 碳交易机制下多主体虚拟电厂参与电力市场的优化调度竞标策略 [J]. 发电技术, 2023, 44(5): 634-644. DOI: 10.12096/j.2096-4528.pgt.23004.

YU H B, ZHANG Y C, LIU Y Y, et al. Optimal dispatching bidding strategy of multi-agent virtual power plant participating in electricity market under carbon trading mechanism [J]. Power generation technology, 2023, 44(5): 634-644. DOI: 10.12096/j.2096-4528.pgt.23004.

[8]

叶健强, 孙敦虎. 碳交易条件下基于鲁棒优化的电源规划研究 [J]. 发电技术, 2024, 45(3): 566-574. DOI: 10.12096/j.2096-4528.pgt.22182.

YE J Q, SUN D H. Research on power planning based on robust optimization under carbon trading condition [J]. Power generation technology, 2024, 45(3): 566-574. DOI: 10.12096/j.2096-4528.pgt.22182.

[9]

魏琪峰, 李晓华, 刘吉臻. 国际碳市场实践及对我国建设碳市场的启示 [J]. 石油科技论坛, 2022, 41(1): 71-77. DOI: 10.3969/j.issn.1002-302x.2022.01.009.

WEI Q F, LI X H, LIU J Z. Practice of international carbon market and its influence on construction of China's carbon market [J]. Petroleum science and technology forum, 2022, 41(1): 71-77. DOI: 10.3969/j.issn.1002-302x.2022.01.009.

[10]

生态环境部办公厅. 关于做好2023—2025年部分重点行业企业温室气体排放报告与核查工作的通知 [EB/OL]. (2023-10-18) [2023-10-30]. https://www.mee.gov.cn/xxgk2018/xxgk/xxgk06/202310/t20231018_1043427.html.

Ministry of Ecology and Environment of the People's Republic of China. Notice on reporting and verification of greenhouse gas emissions from some key industries from 2023 to 2025 [EB/OL]. (2023-10-18) [2023-10-30]. https://www.mee.gov.cn/xxgk2018/xxgk/xxgk06/202310/t20231018_1043427.html.

[11]

中国致公党上海市委会课题组. 加快构建我国现代能源体系, 统筹实现“双碳”目标 [J]. 中国发展, 2022, 22(3): 3-9. DOI: 10.15885/j.cnki.cn11-4683/z.2022.03.015.

Research Group of Shanghai Municipal Committee of China Zhi Gong Party. Accelerate the development of China’s modern energy system and coordinate efforts to achieve the "dual carbon" goal [J]. China development, 2022, 22(3): 3-9. DOI: 10.15885/j.cnki.cn11-4683/z.2022.03.015.

[12]

李璐, 张泽端, 毕贵红, 等. “双碳”目标下基于系统动力学的发电行业碳减排政策研究 [J]. 电力系统保护与控制, 2024, 52(12): 69-81. DOI: 10.19783/j.cnki.pspc.231656.

LI L, ZHANG Z D, BI G H, et al. Carbon emission reduction policy in the power generation sector based on system dynamics with "dual carbon" targets [J]. Power system protection and control, 2024, 52(12): 69-81. DOI: 10.19783/j.cnki.pspc.231656.

[13]

王波, 董振南. 我国绿色金融制度的完善路径——以绿色债券、绿色信贷与绿色基金为例 [J]. 金融与经济, 2020(4): 84-90. DOI: 10.19622/j.cnki.cn36-1005/f.2020.04.011.

WANG B, DONG Z N. Perfect path of China's green financial system-taking green bonds, green credit and green funds as examples [J]. Journal of finance and economics, 2020(4): 84-90. DOI: 10.19622/j.cnki.cn36-1005/f.2020.04.011.

[14]

成岚. 中国“双碳”目标引领储能行业加速布局助力绿色发展 [N]. 新华网, 2023-07-10.

CHENG L. China's "double carbon" goal leads the energy storage industry to accelerate the layout and help green development [N]. Xinhua Net, 2023-07-10.

[15]

廖欣瑞, 林梨, 柯丹妮. 碳资产管理的发展实践及启示 [J]. 福建金融, 2022(11): 9-14.

LIAO X R, LIN L, KE D N. Development practice and enlightenment of carbon asset management [J]. Fujian finance, 2022(11): 9-14.

[16]

张安安, 周奇, 李茜, 等. “双碳”目标下火电厂CO₂计量技术研究现状与展望 [J]. 发电技术, 2024, 45(1): 51-61. DOI: 10.12096/j.2096-4528.pgt.23104.

ZHANG A A, ZHOU Q, LI Q, et al. Research status and prospect of CO₂ accounting technology in thermal power plants under the goal of dual carbon [J]. Power generation technology, 2024, 45(1): 51-61. DOI: 10.12096/j.2096-4528.pgt.23104.

[17]

吴宏杰. 碳资产管理 [M]. 北京: 北京联合出版公司, 2015.

WU H J. Carbon asset management [M]. Beijing: Beijing United Publishing Co. , Ltd. , 2015.

[18]

宋国乾. 碳资产价值评估研究——以K市二氧化硫排放权基准价评估为例 [D]. 昆明: 云南财经大学, 2016.

SONG G Q. Research on the evaluation of carbon asset value-taking the evaluation of the benchmark price of sulfur dioxide emission rights in K city as an example [D]. Kunming: Yunnan University of Finance and Economics, 2016.

[19]

杨雪, 金孝俊, 王海洋, 等. 基于区块链的绿证和碳交易市场联合激励机制 [J]. 电力建设, 2022, 43(6): 24-33. DOI: 10.12204/j.issn.1000-7229.2022.06.003.

YANG X, JIN X J, WANG H Y, et al. Blockchain-based joint incentive mechanism for tradable green certificate and carbon trading market [J]. Electric power construction, 2022, 43(6): 24-33. DOI: 10.12204/j.issn.1000-7229.2022.06.003.

[20]

沈菲. 我国碳交易价格风险预警系统研究 [D]. 唐山: 华北理工大学, 2019.

SHEN F. Research on the price risk early warning system of China's carbon emissions trading [D]. Tangshan: North China University of Science and Technology, 2019.

[21]

高原. 构建碳资产管理服务产业体系促进电力低碳转型发展 [J]. 中国电力企业管理, 2022(10): 80-81.

GAO Y. Building a carbon asset management service industry system to promote low-carbon transformation and development of power [J]. China power enterprise management, 2022(10): 80-81.

[22]

胡芳芳. 碳排放权及其交易会计问题研究 [D]. 保定: 华北电力大学, 2013. DOI: 10.7666/d.Y2390642.

HU F F. Research on the carbon emission rights trading accounting [D]. Baoding: North China Electric Power University, 2013. DOI: 10.7666/d.Y2390642.

[23]

张鹏. 碳资产会计问题研究 [D]. 重庆: 重庆工商大学, 2011.

ZHANG P. Research on carbon asset accounting [D]. Chongqing: Chongqing Technology and Business University, 2011.

[24]

杜心红. 金融助力能源低碳发展的探索实践 [J]. 上海节能, 2019(5): 375-378. DOI: 10.13770/j.cnki.issn2095-705x.2019.05.012.

DU X H. Exploration practice of energy low carbon development powered by finance [J]. Shanghai energy conservation, 2019(5): 375-378. DOI: 10.13770/j.cnki.issn2095-705x.2019.05.012.

[25]

王梦洁. 中国城镇民用建筑碳排放区域差异及影响因素研究 [D]. 北京: 北京交通大学, 2019.

WANG M J. Study on regional differences and driving factors of carbon emissions in urban civil buildings in China [D]. Beijing: Beijing Jiaotong University, 2019.