綠色經濟與循環經濟對鋼鐵業利潤的影響

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Title:	綠色經濟與循環經濟對鋼鐵業利潤的影響
Authors:	陳湘晴;Chen, Hsiang-ching
Contributors:	企業管理學系
Keywords:	循環經濟;綠色經濟;永續發展;碳排放;鋼鐵產業;碳稅;Circular economy;Green economy;Sustainable development;Carbon emissions;Steel industry;Carbon tax
Date:	2022-07-12
Issue Date:	2022-10-04 11:09:51 (UTC+8)
Publisher:	國立中央大學
Abstract:	本文以鋼鐵產業為例，結合循環經濟與綠色經濟作為兩大主軸，配合作業成本制(Activity-Based Costing; ABC)與限制理論(Theory of Constraints; TOC)來建立考慮碳稅與碳權成本的生產決策模型，而以數學規劃方法來求解，以探討碳稅與碳權成本對於企業獲利與產品組合的影響。本研究之循環經濟建立產業間、企業間、企業本身內部的互利共生系統，配合碳稅模型（包含不連續累進稅率與連續累進稅率與免稅額、碳權交易政策）進而打造完整的永續發展經濟模式，本文所探討的各種碳稅模型也可提供給政府做為建立碳稅制度的參考。在2021年聯合國氣候變遷大會（COP26）的背景下，各國減碳、永續發展的呼聲與浪潮已無法避免、沒有任何人可以置身事外，因此本研究發現資源的循環再利用、配合政府制定的碳稅、碳權交易制度，可以大大減少溫室氣體的排放，更可以創造企業的營收，打造環境、經濟的雙贏局面。 ;Taking the steel industry as an example, this paper combines circular economy and green economy as the two main axes, with Activity-Based Costing (ABC) and the theory of constraints (TOC) to establish a system that considers carbon tax and carbon right cost. The production decision model is solved by mathematical programming method to explore the impact of carbon tax and carbon right cost on corporate profits and product mix. The circular economy of this study establishes a mutually beneficial symbiosis system among industries, among enterprises, and within the enterprise itself, and cooperates with the carbon tax model (including discontinuous progressive tax rates, continuous progressive tax rates and tax exemptions, and carbon rights trading policies) to create a complete sustainable development. The various carbon tax models discussed in this paper can also be provided to the government as a reference for establishing a carbon tax system. In the context of the Conference of the Parties 26 (COP26) in 2021, the voices and waves of countries for carbon reduction and sustainable development are unavoidable, and no one can stay out of it. Taxes and carbon rights trading systems can greatly reduce greenhouse gas emissions, create corporate revenue, and create a win-win situation for the environment and economy.
Appears in Collections:	[Graduate Institute of Business Administration] Electronic Thesis & Dissertation

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