市域工业企业碳补偿额度核算——以武汉市为例

Calculation of Carbon Compensation Amount of Municipal Industrial Enterprises:Taking Wuhan as an Example

为探索生态系统碳固定价值实现方式,在核算市域生态系统二氧化碳固定量与工业企业二氧化碳排放量的基础上,以武汉市为例,运用市场价值法、造林成本法、碳税法、支付意愿法计算工业企业碳补偿支付理论金额。研究表明:不同碳固定价值核算方法计算得出的工业企业碳补偿支付金额存在差异,造林成本法和碳税法测算出的碳补偿支付金额较大,市场价值法和支付意愿测算出碳补偿支付金额相对较小。建议在碳固定价值实现机制运行初期,着重约束工业企业碳排放量,以碳排放权交易制度为主,引导工业企业寻求清洁技术;碳补偿机制运行进入成熟期后,在明确碳固定价值核算方法的基础上,探索碳市场与碳税相融合的制度。

In order to explore the realization mode of ecosystem carbon fixed value,based on the accounting of urban ecosystem carbon dioxide fixed amount and carbon dioxide emission of industrial enterprises,taking Wuhan as an example,the theoretical amount of carbon compensation payment of industrial enterprises is calculated by using market value method,afforestation cost method,carbon tax law and willingness to pay method.The research shows that the carbon compensation payment amount of industrial enterprises calculated by different carbon fixed value accounting methods is very different,the carbon compensation payment amount calculated by afforestation cost method and carbon tax law is large,and the market value method and willingness to pay method are relatively small.At the initial stage of the operation of the carbon fixed value realization mechanism,we should focus on restricting the carbon emissions of industrial enterprises,and should focus on the carbon emission trading system to guide industrial enterprises to seek clean technology.After the operation of carbon compensation mechanism has entered a mature period,it is appropriate to explore the integration of carbon market and carbon tax on the basis of clarifying the accounting method of carbon fixed value.