流程制造企业碳排放成本核算研究

Study on Carbon Emission Costs Measurement of Manufacturing Enterprises

减少碳排放是流程制造企业节约能源、保护环境、应对气候变化的必由之路。而碳排放作为重要的成本要素已经纳入企业核算体系,成为影响企业经营决策的一个重要因素。因此,本文以流程制造企业中的钢铁企业为例,依据流程制造过程的物质流与价值流互动变化影响原理,组合运用会计、统计、环境及技术工艺等数据,追踪企业内部能源消耗与碳流状态,揭示企业碳排放节点以及外部环境损害价值,构筑一种可普遍应用于企业流程节能减排诊断、改善决策、过程成本控制及效益评价碳排放成本方法,以满足流程制造企业碳排放成本核算和管理、碳风险识别和防范、相关利害方决策分析之需求。结合本文案例分析,研究认为,钢铁企业碳排放主要产生于炼铁和连铸轧钢,故必须从两方面入手:一是减少所需碳量;二是降低对碳的依赖。其次,本文提出适合行业特点的碳排放成本核算模型、标准、评价指标体系与生态工业园区的碳排放成本模式将是未来的主要研究方向。

Carbon emission reduction is the only way to save energy, protect environment and address climate change by manufacturing enterprises. As an important cost element, the carbon emissions have been incorporated into the enterprise accounting system. And it becomes an important factor for business decision of enterprise. Therefore, this paper takes the iron and steel enterprise as an example. Based on the interactive influence between material flow and value flow in the manufacturing process, we use the combined data of accounting, statistics, environment and technique, and then we can trace the whole process of internal energy consumption and carbon flow state, revealing the carbon emissions node and the external environmental damage value. The paper built a carbon emission cost method which can be applied to save energy, improve business decision, control proass cost and evaluate. Then it can meet the needs of cost accounting and management, identification and prevention of the carbon risk, the decision analysis of interested parties such as manufacturing enterprises. Based on the case analysis of iron ＆ steel enterprises, our results show that carbon emission is mainly produced in blast furnace and continuous rolling. This should be done in two ways： reduce the amount of carbon required and dependence on carbon. Future research of this field will focus on carbon emissions cost accounting model, standard and evaluation index system suitable for manufacturing industry, and the model of carbon emission cost for the ecological industrial parks.