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Research On The Compensation Mechanism And Effect Of Low-Carbon Operation Cost Under The Constraint Of Carbon Emission Reduction

Posted on:2019-07-13Degree:MasterType:Thesis
Country:ChinaCandidate:L LiuFull Text:PDF
GTID:2429330569478682Subject:Accounting
Abstract/Summary:PDF Full Text Request
Over the past 200 years,the rapid development of human industry has made us unable to avoid environmental problems such as resource depletion,air turbidity,climate warming,water pollution and so on.Under the background of increasingly serious global environmental problems,the green economy mode of energy saving & emission reduction and low carbon development has been put on the agenda,and has been widely recognized by the international community.As the largest greenhouse gas emitter in the world,China is also actively seeking measures to deal with it.The National Development Committee organized the evaluation index system and supporting policies of Low Carbon Industrial Park,low-carbon community and low carbon city(town),and explored the development of low-carbon development mode and policy mechanism suitable for China's national conditions.In 2010,the National Development and Reform Commission to actively respond to climate change,to explore the development mode of low carbon economy and decided to identify Guangdong,Hubei,Liaoning,Shanxi,Yunnan five provinces and Tianjin,Chongqing,Hangzhou,Xiamen,Shenzhen,Guiyang,Nanchang,Baoding eight cities as low carbon pilots.In 2013,the National Development & Reform Commission and the National Commission for Discipline Inspection jointly established the low carbon production certification system.In 2015,the "energy saving and low carbon production certification management regulations" was issued,and the pilot project of low carbon product certification was carried out,and the calculation method of carbon emissions of products was organized.As the timetable of carbon dioxide emissions peak was ensured in 2030,the pressure of carbon emissions constraints is being transmitted from the national level to the enterprise.Low carbon management and the pursuit of sustainable economic development have also become the main axis of the development of enterprises.However,low carbon management is bound to increase investment in low carbon technology research and development,purchase energy saving equipment,so as to increase product cost and reduce profits.Although enterprises have taken the low carbon business due social responsibility,the development of enterprises has also been affected.In order to compensate enterprises' investment and cost in carbon reduction,it is necessary to integrate all kinds of resources and channels inside and outside the enterprise to make cost reimbursement for low carbon enterprises.Reducing carbon emissions is not only a moral appeal of the enterprise,but also a wise move for enterprises to gain brand advantage by changing the business strategy.This paper start from externality theory of low carbon operation,choosing,heavy polluting industries listed companies of a shares market from 2013 to 2016 as samples,using spss19.0 software to carry out empirical analysis,to explore the market compensation and government subsidies on compensation effect of enterprise's low carbon management,taking region of carbon reduction pilots and property rights as adjustment variable to analysis the effect further.Through the analysis of empirical results,that the enterprises carrying out low-carbon business activities can get compensation from the government and the market respectively,in the current market environment,the carbon trading market is not perfect,its role has not fully played out,so the government is still the main means of compensation regulation.Although state-owned enterprises can obtain more compensation from the government,the compensation from the market is less relatively.
Keywords/Search Tags:low carbon operation, externality theory, carbon emission, environmental problems, cost compensation
PDF Full Text Request
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