摘要
目前,协同减排相关的实践多处在萌芽与探索阶段,缺乏系统的理论支撑,缺乏系统科学地分析。基于企业协同减排视角,以碳交易为假设前提,构建了基于成本修正和风险修正的协同减排碳收益Shapley分配模型,提出了一套以贡献分配为基础,兼顾成本和风险的碳收益分配方案。在成本修正因子的构建上,结合协同减排的特点,考虑了协同减排过程中企业间内部交易的收益与开支,使得修正方案更加符合企业间协同减排的实践。研究不但为解决企业间协同减排过程中的利益分配问题提供了理论依据,也为我国未来的碳交易机制完成后企业的应对措施提供了理论先导。
The research on the collaborative emission reduction is at the emerging and explorative stage,which lacks the systematic theoretical foundation and scientific analysis.Adopting the enterprise collaborative emission reduction perspective,this study is in the assumption of carbon trading and constructs a Shapley allocation model,which has its bases in the cost and risk correction of collaborative carbon allocation profits. The study further proposes a distribution plan which is on the contribution basis and takes into account of the cost and risk of carbon revenue. When it comes to the construction of cost correction factor,the study fully integrates the features of collaborative emission reduction,and takes account of a collaborative reduction process of earnings and expenses of inter-firm trading,making amendments more in line with the practice of inter-firm collaborative emissions.This study not only provides a theoretical foundation to address the inter-firm distribution of profits in the collaborative emission reduction,but also paves a way for future research on a firm’s response after the completion of the carbon trading.
出处
《会计与经济研究》
北大核心
2016年第2期120-128,共9页
Accounting and Economics Research
基金
河南省哲学社会科学规划项目(2014BJJ091)
河南省科技厅软科学计划项目(1524002400410376
1624002400411377)
关键词
协同减排
低碳
产业链
碳减排
合作
collaborative emission reduction
low carbon
industrial chains
carbon reduction
collaboration