碳税政策下建筑企业工程项目决策

Building Project Decision-making for Construction Enterprise under the Carbon Tax Policy

为了有效地减少建设项目生命周期内的二氧化碳排放量,同时保证建筑企业自身利益的最大化,在征收碳税的基础上把建设项目成本分为4项:材料费、人工费、机械费和二氧化碳成本,从而研究建设项目碳排放对建设项目成本的影响;并建立建筑企业建设项目的决策模型,最后用实例进行了验证,结果表明二氧化碳成本是建筑企业项目决策的关键因素之一。该研究为碳税实施后建筑企业进行建设项目的选择提供了参考路径。

In order to effectively reduce carbon emissions in the construction project and maximize the construction enterpri-ses’profit,on the basis of carbon taxes,this paper studies the issue that whether the cost of carbon dioxide influences the total construction cost. We establish a mathematical model to make decision for construction enterprises. Finally,an exam-ple is given to demonstrate the practicality of the model. And the conclusion is that the carbon cost is one of the key factors for construction enterprises to make decision. This provides a reference for construction enterprise to make decision-mak-ing of building project.