发电企业碳资产情况分析与碳资产管理建议

Carbon asset analysis and management recommendations in power generation enterprises

为应对全球气候变暖,减少CO2等温室气体排放,世界各国普遍采用市场机制激励各企业进行CO2减排,由于能耗量巨大,燃煤电厂成为CO2减排大户。我国从2013年在"两省五市"七个试点开展碳交易市场,2017年碳市场交易范围将扩展至全国,随着全国统一碳市场日期的日益临近,发电企业应对全国碳市场的准备工作显得尤为重要。各省发改委每年按照一定规则发放给企业的碳配额可以看做企业的碳资产,结合公司碳核查摸底工作,分析企业碳资产情况,并对碳配额缺口原因进行分析,对发电企业降低碳排放强度的途经进行探讨,同时结合碳试点企业交易情况,探讨企业应如何进行碳资产管理工作。

In response to the global climate warming, reducing carbon dioxide and other greenhouse gas emissions, countries around the world generally adopt the market mechanism to motivate the enterprises to reduce carbon emissions. Because of the huge amount of energy consumption, coal - fired power plants are major carbon emitters. Since 2013, our country carry out carbon trading market in the seven pilots of ＂two provinces and five cities＂. Then carbon trading market will be extended to the whole country in 2017. With the date is approaching, power generation enterprises dealing with the preparations for the carbon market is particularly important. The provincial development and reform commission grant carbon quotas to enterprises according to certain rules every year, which can be regard as enterpris assets. In this paper, combined with the enterprises carbon inventory mapping exercise, analyzes enterprises carbon assets and the reasons for carbon quotas gap, and explores ways for reducing carbon intensity And combined with the enterprise transaction in carbon pilot, discussing on how the enterprises make carbon asset management work.