Study On Value Evaluation Method Of Carbon Emission Rights Of Enterprises

The global warming caused by the greenhouse effect has become an important problem that threatens the survival of human beings.At present,all countries attach great importance to the process of global warming and actively respond,and some developed countries have set up a carbon trading market.China’s carbon trading market is also in full swing in the construction of development,to meet the needs of global development,and actively promote the process of carbon emission reduction.Under the constraints of the Kyoto Protocol,carbon emissions become scarce resources,carbon emissions are required to be licensed,and carbon emission rights emerge as the times require.The right of carbon emission refers to the right of the right subjects to discharge greenhouse gases to the atmosphere in the environmental carrying range,that is,to determine the amount of the right to use the environmental and climatic resources,and carbon emissions right is a special commodity,so it can form carbon emissions trading.On the global scale,the carbon trading market is a market concentration to promote greenhouse gas emission reduction.Therefore,with the establishment and development of the carbon trading market,the value evaluation of carbon emission rights has emerged as the times require.The problem that this article solves is the value evaluation of carbon emission rights.First of all,this paper introduces the background,significance and technical ideas of this study.On this basis,the research status at home and abroad is combed.Then,it summarizes the generation and development of carbon emissions and the nature of assets,and analyzes the value characteristics and factors that affect the value of carbon emissions right,so as to provide a basis for the establishment of subsequent evaluation models.By analyzing the applicability of the three basic methods and the real option method in the evaluation of carbon emission rights,the paper proposes the idea of constructing the value evaluation model of carbon emissions by combining real option approach and cost method.The value of business projects is the main component of value in the value of corporate carbon emissions.At the same time,carbon emissions can regulate the development of the economy and optimize the allocation of resources,which is due to the flexibility and selectivity of carbon emissions.The real option method is the value characteristic that can highlight the carbon emission power,and fully consider the selective value.At the end of this paper,the model takes a certain enterprise in Guangdong as an example to evaluate andsummarize the value of carbon emission rights.