森林碳汇的碳资产价值评估方法

Valuation Method for Carbon Asset of Forest Carbon Sink

森林碳汇是实现碳中和的重要途径之一,如何评价其经济价值是重要的理论与现实问题。文章将碳资产价值理论引入森林碳汇领域,提出一种评估森林碳汇碳资产价值及分析其影响因素敏感性的方法,继而通过实例估计某森林碳汇项目碳资产价值的合理值,并对该项目碳资产价值的影响因素进行敏感性分析。研究表明:(1)森林碳汇具有较高的、可度量的碳资产价值;(2)碳资产理论能够为森林碳汇经济价值的评估和计量提供一种新的方法;(3)森林碳汇的经济价值主要取决于项目碳汇量和碳汇价格,与碳汇价格变动相比,项目碳汇量变动对森林碳汇碳资产价值具有更大的影响。

Forest carbon sink is one of the important ways to achieve carbon neutrality.How to evaluate its economic value is an important theoretical and practical issue.This paper introduces the theory of carbon asset value into the field of forest carbon sink,proposing a method to assess the value of carbon assets of forest carbon sink,and analyzing the sensitivity of its influencing factors.Then,the paper uses an example to estimate the reasonable value of carbon assets of a forest carbon sink project,and final-ly carries out a sensitivity analysis of the influencing factors of carbon asset value of the project.The results are shown as the fol-lowing:(1)Forest carbon sink has high and measurable carbon asset value.(2)The carbon asset theory can provide a new method to evaluate and calculate the economic value of forest carbon sink.(3)The economic value of forest carbon sink mainly depends on the project carbon sink and carbon sink price.Compared with the change of carbon sink price,the change of project carbon sink has a greater impact on the carbon asset value of forest carbon sink.