“双碳”背景下发电行业碳排放权价值评估方法研究

Research on Carbon Emission Right Valuation Method for Power Generation Industry under the Background of"Dual Carbon"

发电行业作为我国首个纳入碳市场的行业,对其碳排放权进行评估将有助于加快相关企业进行绿色转型,促进碳排放权交易市场健康运行,为碳市场扩容提供一定的支撑。目前,我国碳市场还不够成熟,并没有一种完全适用的评估方法对碳排放权这一新兴资产进行估值。因此,结合发电行业的发展现状及特点,在介绍六种价值评估方法的基础上,选取了三种适合发电行业碳排放权价值评估的方法进行分析,旨在促进我国碳市场的健康有序发展,稳步推进“双碳”目标的实现进程。

As the first industry to be included in the carbon market in China,the assessment of carbon emission rights in the power generation industry will help accelerate the green transformation of related enterprises,promote the healthy operation of the carbon emission trading market,and provide certain support for the expansion of the carbon market.At present,China's carbon market is not mature enough,and there is no fully applicable assessment method to value the emerging asset of carbon emission rights.Therefore,combining the development status and characteristics of the power generation industry,based on the introduction of six value assessment methods,three methods suitable for the value assessment of carbon emission rights in the power generation industry are selected and analyzed,aiming at promoting the healthy and orderly development of China's carbon market and steadily advancing the process of realizing the goal of"double carbon".