【作者】 张杰；

【导师】 李红霞；

【作者基本信息】 哈尔滨理工大学 ， 会计学， 2010， 硕士

【摘要】 为了解决全球气候变暖问题,发达国家于1997年签订了《京都议定书》,并于2005年2月16日正式生效,其中规定了缔约国的义务,量化了排放指标。清洁发展机制(CDM)就是《京都议定书》中的一个充满活力的国际合作机制,它一方面为发达国家降低其履行在《京都议定书》下的温室气体减排义务的总成本,同时,为发展中国家尤其是经济欠发达地区引进国外资金和技术,推广可持续发展起到积极的促进作用。我国在2012年也将面临承担减排任务,通过CDM项目融资可以解决企业的资金困难、风险过大等问题,能够促进项目的成功实施,对发展中国家经济发展有着重要作用。本文的研究是以清洁发展机制和融资理论为基础,从理论和例证的角度,探讨了清洁发展机制的融资方式。本文的第一章主要阐明了研究背景和研究意义,并对国内外研究成果进行综述。第二章主要对清洁发展机制相关理论基础进行综述,包括可持续发展理论、环境经济学理论、融资结构理论和清洁发展机制的基准线方法学。第三章主要分析了我国CDM项目的发展现状,并对世界上普遍通用的融资方式进行了讲述。第四章对CDM项目特有的成本进行了分析,在此基础上进一步提出了适合我国国情的CDM项目的融资方式;在案例分析中,首先论述了我们CDM风电项目发展现状,然后使用净现值法对甘肃大唐玉门49.3MW风电场项目进行融资效果评价,通过计算分析,找出最优方案。第五章找出目前CDM项目融资过程中应注意的主要问题,并提出对策建议。更多还原

【Abstract】 In order to solve the global climate warming, the "Kyoto Protocol" was signed by developed countries in 1997 and took effect on February 16th,2005 , which prescribes commitment and quantified emission limitation of the Parties. The Clean Development Mechanism(CDM) is a flexible international cooperation mechanisms, which reduces the total cost of the developed countries for the developed countries to reduce their obligations in the "Kyoto Protocol" of greenhouse gas emission and play an active role in promoting sustainable development and the introduction of foreign capital and technology of the developing countries, especially in economically underdeveloped areas. In 2012, China will also face reduce the burden of greenhouse gas emissions,the financing of CDM projects can resolve financial difficulties of enterprise, reduce operational risk of capital, contribute to the successful implementation of the project.so, it plays an important role in the economic development of developing countries.Based on the theory of finance and Clean Development Mechanism, this thesis tries to find methods to solve problems in the investment and financing mechanism of Clean Development Mechanism. In the first chapter,the article sets out the research background and significance, and elaborated on the domestic and foreign research results. The second chapter, the relevant theoretical basis of the clean development mechanism are reviewed, including the theory of sustainable development, environmental economics, financing structure theory and the Clean Development Mechanism baseline methodology.The 3 chapter introduces the development status of China’s CDM projects, and analyzes common means of the world generally financing method.Chapter 4 analyzes the CDM project-specific cost, and further put forward an financing way of CDM projects that appropriate China’s national conditions.In the case study, we first discussed the status of CDM wind power project development, and then do financing evaluation for Gansu Datang 49.3MW wind farm projects Yumen using the net now Value, through calculation and analysis, to identify the optimal program. Chapter 5 finds out the current main issues of CDM project financing that should be noted,and put forward countermeasures and suggestions.更多还原