能源密集型企业碳排放风险识别、评估与管理

VIP免费

3.0 李佳 2024-09-20 5 4 503.67KB 72 页 150积分

侵权投诉

浙江财经学院硕士学位论文

摘要

在发展低碳经济的大环境下，碳排放问题日益受到重视，相关管制规定将冲

击经济个体的消费形态、生产形态以及国际贸易形态，导致企业碳排放风险产生。

虽然目前对于能源密集型企业风险研究的成果较多，研究内容涉及到市场风险、

财务风险、运营风险等单一风险或多方面的风险，但对于能源密集型企业的碳排

放风险研究很少涉及。为此，对能源密集型企业碳排放风险研究具有一定的理论

与现实意义。

本研究从宏观环境和产业环境入手对能源密集型企业碳排放风险进行系统的

识别与分析，并基于系统论的视角整合了企业碳排放风险形态，全面把握企业各

项碳排放风险形态，找出碳排放风险中的关键风险因子。运用模糊综合评价法评

估企业碳排放风险大小，并度量各项风险指标对企业碳排放风险的影响程度。在

此基础上，从企业层面和政府层面提出了碳排放风险管理策略，为其管理碳排放

风险提供了参考决策依据。

本研究的主要结论：一是碳排放风险源是企业碳排放风险滋生的来源，也是

碳排放风险传导产生的源泉，碳排放企业的风险源主要来自宏观环境风险和产业

环境风险。二是企业碳排放风险传导机理是围绕碳排放风险在企业传导的过程及

规律展开的。碳排放风险传导是有规律可循的，与利益相关者、价值链等相关，

价值链形成的运动轨迹是构成碳排放风险的传导路径。三是碳排放风险事件或关

键要素是催发碳排放风险从风险源释放的导火索，使不确定性真正转化为对企业

经营造成实质性影响。四是，从系统论的视角来看，企业碳排放风险各要素相互

独立又密切相关，各个时期的风险要素有主次之分。五是，目前能源密集型企业

碳排放风险主要表现为管制风险、CDM 风险、技术风险与竞争风险。六是运用

模糊综合评价法，评估了不同规模企业碳排放风险大小，结果显示大发电厂的碳

排放风险低于小发电厂。七是，对于能源密集型企业来说可以从风险接受、风险

规避、风险分担和风险减轻进行风险管理。八是对于政府来说可以从优化能源结

构、优化产业结构、促进技术减排和建立碳交易机制进行碳排放风险管理。

本研究的创新点：一是从外部宏观环境和产业环境视角提出了识别能源密集

型企业碳排放的风险体系，并用系统论思想对导致能源密集型企业碳排放风险各

要素进行整合，得出能源密集型企业碳排放主要风险要素。二是通过运用模糊综

合评估法对电力企业风险评估，得出了不同风险因素对企业碳排放风险的影响程

度，明确了碳排放风险的关键风险因子为管制风险。

本研究存在的不足：一是风险是未来某种结果的不确定性，对所有的风险进

行识别一般较为困难，可能会对某些潜在的碳排放风险没有识别出来。二是没有

浙江财经学院硕士学位论文

深入探讨各项风险因素风险阀值，研究在多大程度上对企业目标产生影响。

关键词：碳排放风险；能源密集型企业；风险识别；风险评估；风险管理

浙江财经学院硕士学位论文

Abstract

In the development of low-carbon economy, the world will pay more and more

attention to the carbon-emission. And the regulations of relevant rules will impact

economic individuals about the patterns of the individual consumption, production and

international trade, which lead to enterprise carbon-emission risk. At present, there are

lots of risk study about energy-intensive enterprises, including market risk, financial

risk, operational risk and the other composite risks, but only a few about

carbon-emission risk of energy-intensive enterprises. So, there are a few theoretical

and practical significances about the study on carbon-emission risk of energy-intensive

enterprise.

The paper systematically studies the carbon-emission risk of energy-intensive

enterprise from the aspect of the macro environment and industry environment. Based

on the system theory, we integrate the carbon-emission risk of enterprises. Fully grasp

all kinds of carbon-emission risks of enterprises and find out the key risk factors. The

research uses fuzzy comprehensive evaluation method to evaluate carbon- emission

risks of enterprises, and measure the risk indicators on the impact of carbon- emission

risks of enterprises. On the basis, we give suggestions of carbon-emission risks

management to the enterprise and government as a reference basis for there

decision-making.

The main conclusions of this study are as follows: First, the risk of carbon-

emission causes to the business risk and the risk of transmission, the risk of carbon-

emission come from the risk of macro-environmental and industrial environmental

risks. Second, the risks of transmission mechanism are around the conduction process

in the enterprise and the law of expansion. The transformation of carbon-emission risk

is a pattern, with stakeholders, and other related value chain. The carbon-emission

trajectory formation is similar to the risk pathway of the value chain. Third, the risk of

carbon-emission is precipitated by events or key elements. And they transfer the real

uncertainty into a material impact on business. Fourth, from the perspective of system

theory, the various elements of corporate carbon-emission risks are independent of

each other and closely related to the risk factors of each period. And they are divided

into primary and secondary. Fifth, the current carbon-emission risks of

energy-intensive enterprises mainly are regulation risk, CDM risk, technology risk and

competitive risk. Sixth, uses fuzzy comprehensive evaluation to assess the

浙江财经学院硕士学位论文

carbon-emission risk of different size scale enterprises, the result is that the risk of

large power plant is bigger than the small plant. Seventh, for the energy-intensive

enterprises, we can use risk acceptance, risk avoidance, risk sharing and risk mitigation

to manage the carbon-emission risk. Eighth, for the government, we can optimize the

energy structure, optimize the industrial structure, promote technology progress and

establish a carbon trade mechanism to manage the carbon-emission risk.

The possible innovation points of the paper are as follows: First, from an external

perspective of the macro environment and industry environment to identify the

carbon-emission risk of Energy-intensive enterprises. And uses systems theory to

integrate the various elements of the carbon-emission risk, and find out the mainly

carbon-emission risk factors of energy-intensive enterprises. Second, uses fuzzy

comprehensive evaluation to assess the carbon-emission risk of the power enterprise,

find out the different risks of carbon emission on the impact of corporate level risks.

And identify the key carbon-emission risks, which is regulation risk.

The shortcomings of the paper are as follows: First, the risk is a result of the

uncertainty in the future. And there are some difficulties in identifying the risk. Maybe

some potential risks of carbon-emission are not identified. Second, there is no in-depth

study into the various risk factors, which may impact the business goal.

Keywords:Carbon-emission risk; Risk identification; Risk assessment; Risk

management; Energy-intensive Enterprises

浙江财经学院硕士学位论文

第一章绪论 .................................................................................................................... 1

第一节研究的背景、目的和意义 ......................................................................... 1

第二节研究内容、方法和技术路线 ..................................................................... 4

第三节研究创新与不足 ......................................................................................... 7

第二章文献综述 .......................................................................................................... 8

第一节风险与风险管理内涵 ................................................................................. 8

第二节风险识别及评估研究综述 ....................................................................... 10

第三节风险管理研究综述 ................................................................................... 14

第四节研究评述 ................................................................................................... 19

第三章能源密集型企业碳排放风险识别 .................................................................. 21

第一节企业碳排放风险形成机理 ....................................................................... 21

第二节企业碳排放宏观环境风险 ....................................................................... 24

第三节企业碳排放产业环境风险 ....................................................................... 33

第四节基于系统论视角的企业碳排放风险整合 ............................................... 38

第四章能源密集型企业碳排放风险评估 .................................................................. 40

第一节企业碳排放风险评估指标体系 ............................................................... 40

第二节企业碳排放风险评价模型的构建及评估流程 ....................................... 42

第三节企业碳排放风险的模糊综合评估 ........................................................... 44

第五章能源密集型企业碳排放风险管理 .................................................................. 55

第一节风险管理策略选择原则和思路 ............................................................... 55

第二节企业层面碳排放风险管理策略 ............................................................... 55

第三节政府层面碳排放风险管理策略 ............................................................... 57

第六章研究结论与展望 .............................................................................................. 59

第一节主要研究结论 ........................................................................................... 59

第二节研究展望 ................................................................................................... 60

参考文献 ........................................................................................................................ 61

附录 ................................................................................................................................68

致谢 ................................................................................................................................72

文档加载中……请稍候！
如果长时间未打开，您也可以点击刷新试试。

下载文档到电脑，查找使用更方便

150 积分 4人已下载

立即下载 VIP免费下载

摘要：

浙江财经学院硕士学位论文4摘要在发展低碳经济的大环境下，碳排放问题日益受到重视，相关管制规定将冲击经济个体的消费形态、生产形态以及国际贸易形态，导致企业碳排放风险产生。虽然目前对于能源密集型企业风险研究的成果较多，研究内容涉及到市场风险、财务风险、运营风险等单一风险或多方面的风险，但对于能源密集型企业的碳排放风险研究很少涉及。为此，对能源密集型企业碳排放风险研究具有一定的理论与现实意义。本研究从宏观环境和产业环境入手对能源密集型企业碳排放风险进行系统的识别与分析，并基于系统论的视角整合了企业碳排放风险形态，全面把握企业各项碳排放风险形态，找出碳排放风险中的关键风险因子。运用模糊综合评价法评估企...

展开>> 收起<<

能源密集型企业碳排放风险识别、评估与管理.pdf

共72页,预览5页

还剩页未读，继续阅读

能源密集型企业碳排放风险识别、评估与管理

相关推荐

开通VIP享超值会员特权

作者详情

相关内容

推荐作者

热门标签

举报选择: