Investment Benefit Evaluation Of LM Company’s Technological Tansformation Project Under The Perspective Of Low Carbon Economy

Thirteen five period our government put forward the idea of innovation, coordina-tion, green,opening and sharing. The five ideas are put forward in order to better promote the construction of a comprehensive well-off society in china; to achieve green develop-ment,for one is to solve the problem of environmental pollution, for the other is to realize sustainable development of economy, environment and society, so it needs the joint ef-forts of the whole society. Enterprises in the operation of the process should be imple-mented in the green development concept, and gradually realize the transformation and upgrading of low carbon economic development model, in this process, the comprehen-sive and effective evaluation of the technological transformation project needs to im-prove the existing evaluation system, and realize the comprehensive evaluation of the investment benefit of technological transformation project under the perspective of low carbon economy.This paper is from the perspective of low carbon economy, carbon emissions as the index of project evaluation that based on the life cycle theory, through the analysis the carbon emission sources of each stage and reasonable estimate the carbon emissions of each phase, at the same time, combined with the implementation of the project can real-ize the energy saving and emission reduction, and realize the effective evaluation of the project environmental benefits.Combine the project’s environmental benefits and eco-nomic benefits, to achieve a comprehensive evaluation of the project, to provide practical guidance for the practical theory and Practice of China’s current production of capacity, industrial transformation and upgrading of low carbon.The followings are the main contents of this paper:(1) In this paper, from the whole life cycle theory, the whole life cycle of technolo-gical transformation project is divided into four stages:initial design stage, project con-struction stage, production operation stage and exit cleaning stage, summarize and ana-lyze the main sources of carbon emission and accurate and effective calculation methods in each stage, the carbon emissions of the project as the main evaluation index, through the various stages of the carbon emissions for a reasonable calculation and summary, de- termine the total amount of carbon emission in the whole life cycle as a basis for the evaluation of environmental benefits of technological transformation projects.(2) Through the analysis of the carbon emissions of the various stages of the project in the whole life cycle, summed up the production and operation of carbon emissions ac-counted for the largest proportion of total carbon emissions of technological transforma-tion projects, so by reducing the amount of carbon emissions during the production oper-ation will effectively reduce the total amount of carbon emissions in the life cycle of the project. On the basis of accounting items before and after the transformation of the ener-gy saving effect, proof of the project operation period of effective energy-saving emis-sion reduction will be effectively to change the development mode of low-carbon econ-omy. To a certain extent, it has improved the comprehensive evaluation of environmental benefits of technological transformation projects.(3) In this paper, LM company’s technical transformation project as the research ob-ject, through the comprehensive analysis of two aspects of environmental and economic benefits of the project, to achieve the effective evaluation of the project benefits from the perspective of low carbon economy.