【作者】 王艳；

【导师】 刘福民； 王建；

【作者基本信息】 西安科技大学 ， 会计硕士（专业学位）， 2020， 硕士

【副题名】以Y企业为例

【摘要】 温室气体的过度排放引发了全球气候变暖。煤炭作为我国的基础能源,其使用带来的温室气体排放占全国总碳排放的比例居高不下,所以需要合理的界定煤炭的碳排放责任主体,这对碳计量的发展具有重大影响。从产业链角度来看,煤炭生产企业作为煤炭产业链中的上游企业,对其进行碳的确认与计量能有效的反应环境污染问题,是实现低碳化发展煤炭产业的关键点。因此,如何更加灵活准确的对煤炭生产企业进行碳的确认与计量是目前急需研究的一项重大课题。通过对国内外文献的梳理,本文发现对煤炭行业碳的确认与计量研究较少,而且主要集中于生产过程的研究,几乎没有探讨煤炭生产企业作为煤炭的受益者,是否应对煤炭本身产生的碳排放承担相应的责任。所以,本文首先在不同的碳排放责任界定下对煤炭生产企业的碳排放进行理论分析,通过比较针对煤炭产品提出“生产-使用-受益”相结合的碳排放责任划分方式;然后,应用生命周期过程分析法将煤炭整个生命周期分为拟煤开采、煤炭洗选、煤炭运输、煤炭使用和废弃物处理五个阶段,明确煤炭产品的碳足迹,同时结合煤炭生产企业的碳排放责任划分方式,界定煤炭生产企业作为煤炭的生产者和受益者的碳排放边界,为煤炭生产企业碳的确认与计量提供理论基础;随后,分析煤炭生产企业碳排放边界内每个环节的碳排放源,针对每个碳排放源提出相对应的碳计量模型。最后,以Y煤炭生产企业为例,对各碳排放因子进行了合理的修正后,编制碳排放清单并对计算结果进行分析。用案例验证煤炭生产企业碳确认体系与计量模型的可行性后,从政府和企业两个角度对如何开展煤炭生产企业碳确认与计量工作提出相关的建议。更多还原

【Abstract】 Excessive greenhouse gas emissions have triggered global warming.Coal is the basic energy source in my country,and the proportion of greenhouse gases emitted by coal accounts for a high proportion of the country’s total carbon emissions.Therefore,it is important to reasonably define who is responsible for the carbon emissions of coal,which has an important impact on the development of carbon measurement.From the perspective of the industry chain,coal production enterprises are the upstream enterprises in the coal industry chain,and the carbon confirmation and measurement of coal production enterprises can effectively reflect the environmental pollution problems,which is the key point to achieve low-carbon development of the coal industry.Therefore,how to more flexibly and accurately identify and measure carbon in coal production enterprises is a major issue that needs to be studied urgently.By combing the literature at home and abroad,this paper finds that there are few studies on the confirmation and measurement of carbon in the coal industry,and these existing studies are mainly focused on the research of the production process,and almost no discussion on whether coal production enterprises as beneficiaries of coal should Take responsibility for carbon emissions from coal.Therefore,this paper firstly analyzes the carbon emissions of coal production enterprises under diffcrent carbon emission responsibility definitions,and proposes a combination of "production-use-benefit" carbon emission responsibility classification methods for coal products through comparison.Then,we use the life cycle process analysis method to divide the entire life cycle of coal into five stages:raw coal mining,coal washing,coal transportation,coal use,and waste disposal,to clarify the carbon footprint of coal products.At the same time,the paper combines the carbon emission responsibility division methods of coal production enterprises to define the carbon emission boundaries of coal production enterprises as coal producers and beneficiaries,and provides a theoretical basis for coal production enterprises to confirm and measure carbon.Subsequently,the paper coal production enterprises as coal producers and beneficiaries,and provides a theoretical basis for coal production enterprises to confirm and measure carbon.Subsequently,the paper analyzes the carbon emission sources of each link within the carbon emission boundary of coal production enterprises,and proposes a corresponding carbon measurement model for different carbon emission sources.Finally,we take Y coal production enterprise as an example.After making reasonable corrections to each carbon emission factor,we compiled a carbon emission inventory and analyzed the settlement results.In this paper,actual cases are used to verify the feasibility of the coal production enterprise carbon confirmation system and measurement model,and from the two perspectives of the government and enterprises,how to carry out the coal production enterprise carbon confirmation and measurement work is proposed.更多还原