在“双碳”目标背景下,炼油行业面临严峻的碳减排压力,二氧化碳(CO₂)资源化利用是其低碳转型的重要方向,但项目普遍面临经济性不足的挑战。首先,阐述了碳市场、核证自愿减排量(Chinese Certified Emission Reduction,简称CCER)、绿色债券等工具对项目融资成本与收益的改善机制;进而,结合部分案例分析表明,碳收益可显著改善项目现金流;研究进一步提出了项目参与国内CCER市场与国际认证的合规路径。最后,从项目开发、技术优化、资产管理等角度,构建了一个“政策-金融-技术”协同驱动的效益提升框架,为炼油厂CO₂利用项目的低碳化、高值化运营提供实践指南。

Under the background of the “dual carbon” goals,the oil refining industry is facing severe pressure to reduce carbon emissions.The resource utilization of CO₂ is an important direction for its low-carbon transformation,but projects generally encounter the challenge of insufficient economic viability.Firstly,this paper expounds the improvement mechanisms of tools such as the carbon market,Chinese Certified Emission Reduction (CCER),and green bonds on the financing costs and benefits of projects;Furthermore,combined with the analysis of some cases,it is shown that carbon gains can significantly improve the cash flow of the project;The research further proposed the compliance pathways for the project’s participation in the domestic CCER market and international certification.Finally,from the perspectives of project development,technical optimization,and asset management,a “policy-finance-technology” synergistically driven benefit improvement framework was constructed,providing practical guidelines for the low-carbon and high-value operation of CO₂ utilization projects in oil refineries.