Research On Evaluation Of Carbon Intangible Assets For Thermal Power Enterprises Based On BP Neural Network

In order to reply the global warming,the countries all over the world carry out the new economic mode with low carbon economy.With the development of carbon market construction and carbon finance development,the magnitude of carbon emission reduction from all walks of life is increasing,it is significant for carbon market to play a positive role on economic structure,the intangible assets of carbon emission permit and emission reductions have become new indispensable assets in China.The assessment on carbon intangible assets of “quantity” and “price” has become the objective demand of market development.As a kind of power production enterprises,thermal power enterprises have been occupying the dominant position and have a pivotal position in the economic development.The high energy consumption and high carbon emissions will face a huge pressure to reduce emissions in the short term.Thus it is practical significance to research and assess thermal enterprises carbon intangible assets in China.This paper combined carbon market situation in China,researched assessment method of thermal power enterprises carbon intangible assets.Firstly,the present situation and existing problems of carbon intangible assets assessment in the thermal power enterprises in China are analyzed,and suggestions for improvement are put forward.Secondly,the influencing factors of carbon intangible assets value of thermal power enterprises in China are analyzed by using Lasso method.Factors influencing the value of carbon intangible assets in the thermal power enterprises in China include the price of EUA,the domestic and foreign economy,the domestic and international oil prices,the carbon reduction costs of thermal power enterprises,the coal consumption of power generation standards and total power generation.On this basis,the evaluation model of carbon intangible assets of thermal power enterprises based on BP neural network is established.The factors influencing the value of carbon intangible assets of thermal power enterprises in China are taken as input variables and the actual transaction price is output variable.The BP neural network model is trained and tested by the sample data of the case of carbon intangible assets in China’s thermal power enterprises.The BP neural network model is used to evaluate the carbon intangible assets of thermal power enterprises in our country,and the accuracy of the result is improved.The purpose of this paper is to evaluate the value of carbon intangible assets of thermal power enterprises in China by using BP neural network model,and provide professional value scales for the transactions of this type of assets.Under the background of carbon emissions constraints,help the thermal power enterprises to obtain economic benefits,alleviated the cost pressure and completed the carbon emissions reduction targets,solved the contradiction between the carbon emissions reduction and economic benefits.