财务研究2024,Issue(5) :99-104.

我国绿色发展战略下碳交易困境与对策

The Dilemma and Countermeasures of Carbon Trading under China's Green Development Strategy

郑洪涛 李倩玉
财务研究2024,Issue(5) :99-104.

我国绿色发展战略下碳交易困境与对策

The Dilemma and Countermeasures of Carbon Trading under China's Green Development Strategy

郑洪涛 1李倩玉1
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作者信息

  • 1. 北京国家会计学院
  • 折叠

摘要

绿色发展是用最少资源环境代价取得最大经济社会效益的发展,是高质量、可持续的发展.碳交易运用市场化手段,利用基础的成本与价格形成机制实现降低温室气体排放,是一项成本低、收效好的政策,因此成为影响绿色发展进程的基础性和关键因素.从2011年我国确定首批碳排放权交易试点城市,迄今中国碳交易市场已走过十多年的发展历程,市场总体发展平稳,初步形成具有中国特色的制度框架.但与国际上成熟的碳市场相比,法律法规体系、政策协调性等方面面临困境与挑战.对此,本文提出完善碳交易管理制度体系、提升碳数据质量管理水平、建立健全碳会计标准体系、加快推进碳金融体系建设、加强碳交易信息披露机制建设、培养复合型碳财务会计人才等发展对策.

Abstract

Green development refers to the development that attains the maximum economic and social benefits with the minimum resource and environmental costs,which constitutes high-quality and sustainable development.Carbon emissions trading employs market-based approaches and the fundamental cost and price formation mechanism to realize the reduction of greenhouse gas emissions.It is a policy with low cost and good results and has thus become a fundamental and key factor influencing the process of green development.The Chinese carbon emissions trading market has undergone more than ten years of development,since the first batch of carbon emissions trading pilot cities were identified in 2011.The overall market development has been stable,and a institutional framework with Chinese characteristics is beginning to take shape.Nevertheless,compared to mature carbon markets internationally,there are difficulties and challenges in the legal system and policy coordination.In this regard,the paper proposes several countermeasures including improving the legal and regulatory system,enhancing the quality management level of carbon data,establishing and perfecting the carbon accounting standard system,promoting the construction of the carbon financial system,strengthening the construction of carbon trading information disclosure mechanism and cultivating compound carbon finance and accounting talents.

关键词

绿色发展/碳排放权交易/碳交易困境/发展对策

Key words

green development/carbon emissions trading/carbon trading dilemma/countermeasure s

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出版年

2024
财务研究

财务研究

CHSSCD
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