Research On Income Method Of Carbon Emission Right Evaluation For Thermal Power Enterprises

With the development of economy,greenhouse gas emissions have become the main cause of the global warming,many countries and economies have taken some measures to control carbon emissions."2030 carbon peak,2060 carbon neutral" target put forward,is to promote the construction of China’s carbon emissions trading.Power industry has always been the focus of carbon emission rights,thermal power enterprises are occupying half of China’s power generation industry.The electricity generation industry was first included in the national carbon emissions trading market,which was established on 2021.With the construction of the carbon emission trading market,more and more enterprises begin to pay attention to the carbon emission assets and realize the significance and value of carbon emission,various kinds of financial derivative products of carbon emission rights have gradually emerged,and the valuation of carbon emission rights has gradually become the focus of attention.But at present,the research of carbon emission right is not enough,the understanding of carbon emission right assets is not enough,and the evaluation theory is not perfect,which leads to the unreasonable result of carbon emission evaluation.Therefore,how to evaluate carbon emission scientifically and reasonably becomes an important research topic.Based on the above,firstly,the paper defines the concepts of carbon emission right and assessment,and expounds the theoretical basis of carbon emission right assessment,through the discussion of thermal power enterprises and carbon emission trading market,this paper analyzes the limitation and applicability of the intangible asset assessment method to the carbon emission assessment of Thermal Power Enterprises,it is concluded that the income method is more suitable for evaluating the carbon emission right of thermal power enterprises.Secondly,the paper takes the carbon emission right assets of a thermal power enterprise as an example,and uses the income method to evaluate it,it is found that there are some problems such as unreasonable definition of evaluation object,lack of accuracy of income forecast,lack of pertinence of discount rate forecast,etc.,some suggestions are put forward,such as standardizing the definition of the assessment object,promoting the construction of the data platform,improving the discount rate accounting,and improving the assessment theory.Finally,the value of carbon emission right of a thermal power company is re-evaluated by using the improved method,and the evaluation results before and after the improvement are compared and analyzed,to verify the value of carbon emission assessment method to improve its rationality and scientific.