Research On The Econometric Model Of Low Carbon Emissions In The Electrolytic Aluminum Production

With the rapid development of modern industry, the human society while enjoying the achievements of economic prosperity and development, also suffered the misery such as depletion of resources, environmental pollution and ecological deterioration, which induce severe challenges to the sustainable development of modern industries. In the reflection of the coordination problem between industrial development and environmental protection, above all, we should recognize that enterprises, acting as the biggest source of pollution to economy and society, should bear the incumbent responsibility to protect environment. Since the reform and opening-up, China has become the most active force to promote the development of aluminum industry in the world, but China’s electrolytic aluminum enterprises’ long-term extensive management and pursuing a kind of development model to outweigh high growth of economic profit while ignoring the ecological protection, have brought serious negative external effect resulting to the current backward of overall industry technology, the total production capacity surplus, huge greenhouse gas emissions and a series of environmental problems characterized as "high energy consumption, high pollution, high emissions", which has increasingly attracted wide attention from all sectors of society to the balanced and sustainable development of the industry. Therefore, the carbon emissions quota control and energy conservation management have become the core concerns of the industry towards a green, environmental and sustainable development, and the top priority in this requirement should be fully accurate determination and measurement of carbon dioxide, perfluocarbon and other greenhouse gas emissions in the present stage of production of electrolytic aluminum.This paper introduces the research background and significance and the current research situation about low carbon emission and the electrolytic aluminum carbon footprint measurement involved in the production at home and abroad. The first part describes the process of electrolytic aluminum production and elaborates the meaning, content and characteristics of its practicing the low carbon emissions policy. Then form the point of view of activity-based cost management in managerial accounting, the second part of the thesis makes a sequential analysis about the important activities of electrolytic aluminum production involved. Under the life cycle analysis of the electrolytic aluminum process, the third part uses the method of econometrics to build a low carbon emissions measurement model of the current situation of Electrolytic aluminum enterprises as well as the stability test and reportorial output towards the model. The fourth part is the further application of the theory of environmental accounting, which is mainly illustrated from two aspects namely contribution and specific application to the carbon reduction of electrolytic aluminum enterprise. Finally, it comes to the conclusion that, through the structure of low carbon emissions measurement model, this paper can effectively guide and regulate the related enterprises’production and management, make up for the defects that at this stage the industry has no unified determination method of greenhouse gas emissions, and also provide decision support for the relevant departments to further develop greenhouse gas emission limits and measurement methods such as carbon dioxide, perfluocarbon and etc. The purpose of it is to offer quantitative, detailed, comprehensive guidance to the production and emission activities of electrolytic aluminum enterprises, and make positive contribution to the realization of the overall industry structure adjustment and optimization and upgrading.