适应低碳经济的企业碳排放成本模型

Study on Carbon Emission Costs Analysis and Decision Model

低碳经济背景下,制造企业需要规划自身的低碳战略。通过构建短期碳排放成本决策模型,得到了最优碳排放量和碳排放成本组合点;进一步分析长期碳排放成本决策模型后,提出长期碳排放成本将会随碳排放量下降而相应减少。同时,以汽车产业为例进行了"碳排放量"征收碳税分析,也验证了短期与长期碳排放成本决策模型。

Global climate change has a profound impact on not only the survival and the development of human beings,but also on the environmental strategies of corporations.This paper gave the definition of carbon emission costs（CEC）,categorized the CEC into prevention costs,appraisal costs and penalty costs,and constructed a short-term CEC decision model,so as to calculate the optimal carbon emission point.Under the context of low carbon economy,the authors further analyzed the long-term CEC decision model,and proposed that the long-term CEC will decline with the reduction in carbon emission.By analyzing the impact of carbon tax on the automobile industry,the authors examined both the short-and long-term CEC decision models.The CEC decision models are really useful for creating global carbon advantage for Chinese manufacturers.