某热电联产企业碳排放权无形资产的评估研究

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中图分类号：X322；F426.61 文献标识码：A 文章编号：1008-9500（2025）08-0253-04

DOI： 10.3969/j.issn.1008-9500.2025.08.077

Study on Evaluation of Intangible Assets of Carbon Emission Rights in a Cogeneration Enterprise

SHANGJinyan'，DUBaochuan²，LIRuifeng' （1.Linyi CityHengyuan ThermalGroupCo.，Ltd.;2.LinyiHengxinEnergyGroupCo.，Ltd.，Linyi2760o0，China）

Abstract：TakingacogenerationenterpriseinLinyicity，Shandong provinceasanexample，thedataofelectricityheat revenueandcoal consumptionareanalyzedfrom2O22 to2O24，anditscarbonemissionright valueis evaluated basedon thecarbon production model.Theresults showthattheactualpriceofcarbonemissonrights isabout15Oyuan/t，which issignificantlyaffectedbythecoalprice.Atpresent，thepriceofcarbonemissionrights islowerthantheactual value of enterprises，and itisexpected torise yearbyyearin the future.Theresearchresultswill help improve the pricing mechanismof the nationalcarbon marketandhelpachievepeak carbonneutrality.Itissuggested tolinkthecoal market price inthe annual carbon performanceand gradually make the carbon emission right price close to the actual value. Kevwnrds'carhon neak and carhon nentralizatinn‘carhnn emissinn riohts：intanoihle assets

2017年，我国碳市场全面启动。（剩余4324字）