分析結果顯示，在現行「熱能回收發電」策略下，該廠 2023 年全數餘熱轉換之發電量約為 5，517 萬度，依經濟部能源署公告之電力排碳係數換算，其年度替代電網減碳效益為 27，256 公噸 CO₂e 。然而，若採行轉型策略，將焚化餘熱優先用於驅動 30 wt% MEA 碳捕捉系統，在最佳化情境（SRD 3.46 GJ/t-CO₂）下，除可直接從煙道氣中捕獲 97，775 公噸 CO₂ 外，系統剩餘之熱能仍可維持約 2.3 萬公噸之發電替代減量，使年度總減碳效益大幅躍升至 121，063 公噸 CO₂e 。更值得注意的是，由於捕捉標的中包含大量源自廚餘、紙張等生物基質之生質碳，透過生質能碳捕捉與封存機制，估計每年可額外創造約 4.5 萬噸之負碳效益。 綜合上述分析，在相同熱源條件下，導入碳捕捉技術之總體環境效益約為傳統發電模式的 4.44 倍，且具備突破傳統零排放極限之優勢 ，本論文結果證實，焚化廠不僅是廢棄物處理中心，更具備轉型為城市「負碳技術節點」之巨大潛力，建議未來營運策略應從單純的能源回收轉向「以熱捕碳為主、餘熱發電為輔」，並考量未來碳費徵收與淨零政策誘因，將碳管理納入長期營運規劃，以作為我國邁向深度減碳之關鍵技術參考。;With the intensification of global climate change， nations worldwide have established 2050 Net Zero emission targets. Taiwan has similarly identified "Circular Economy" and "Negative Carbon Technologies" as key strategic priorities among its twelve key strategies. As critical infrastructure for urban waste management， waste incineration plants are characterized by concentrated emission sources and continuous operation， making them potential sites for the implementation of carbon capture technologies. Against this backdrop， this study uses the OOO Incineration Plant as an empirical case study. It aims to explore whether waste treatment facilities should maintain the existing "waste-to-energy" model or transition into energy hubs driving "Carbon Capture， Utilization， and Storage (CCUS)" systems amidst the net-zero transition. By constructing different energy utilization scenarios， this study quantitatively evaluates the differences in energy efficiency and environmental benefits. Following the ISO 14064-1:2018 greenhouse gas inventory standard， this study completed the plant′s 2023 annual inventory utilizing Continuous Emission Monitoring Systems (CEMS) data and waste composition analysis. The results indicate that the plant′s total annual fossil-based GHG emissions are approximately 69，046 metric tons of CO₂e， with direct emissions (Category 1) accounting for 92.61%， confirming that the incineration process is the primary source of carbon emissions. Additionally， biogenic emissions derived from organic waste amount to approximately 50，138 metric tons of CO₂e. Although excluded from regulatory caps， their potential for negative carbon emissions cannot be overlooked. Based on these data， this study establishes two major scenario models: "Full Heat for Power Generation" and "Introduction of Monoethanolamine (MEA) Carbon Capture，" conducting rigorous cross-comparisons with different Solvent Regeneration Energy (SRD) parameters referenced from domestic and international literature. The analysis results show that under the current "waste heat recovery for power generation" strategy， the plant′s converted power generation from full waste heat in 2023 was approximately 55.17 million kWh. Based on the electricity carbon emission factor announced by the Energy Administration， Ministry of Economic Affairs， the annual carbon reduction benefit from grid substitution is 27，256 metric tons of CO₂e. However， if a transitional strategy is adopted where waste heat is prioritized to drive a 30 wt% MEA carbon capture system， under the optimal scenario (SRD 3.46 GJ/t-CO₂)， not only can 97，775 metric tons of CO₂ be directly captured from the flue gas， but the remaining heat can still sustain a power substitution reduction of approximately 23，000 metric tons. This brings the total annual carbon reduction benefit to 121，063 metric tons of CO₂e. Notably， since the capture target includes a significant amount of biogenic carbon from food waste and paper， it is estimated that approximately 45，000 tons of negative carbon benefits can be created annually through Bio-energy with Carbon Capture and Storage (BECCS) mechanisms. In summary， under identical heat source conditions， the overall environmental benefit of introducing carbon capture technology is approximately 4.44 times that of the traditional power generation model， demonstrating the advantage of breaking through traditional zero-emission limits. The results of this study confirm that incineration plants are not merely waste treatment centers but possess immense potential to transform into urban "Negative Carbon Technology Nodes." It is recommended that future operational strategies shift from simple energy recovery to "prioritizing heat for carbon capture， with power generation as auxiliary." Furthermore， taking into account future carbon fee levies and net-zero policy incentives， carbon management should be incorporated into long-term operational planning to serve as a key technical reference for Taiwan′s move towards deep decarbonization.
