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碳中和目标下碳排放数据质量监管的制度进路

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企业碳排放数据质量是全国碳排放管理及碳市场健康发展的重要基础,我国最新通过的《碳排放权交易管理暂行条例》对碳排放数据质量监管条款的修改进一步显示了碳排放数据作为碳市场运行的"生命线"角色.碳排放数据质量监管不仅要解决减排单位、核查机构、会计与审计等参与主体间的多重利益博弈,还要处理好政府与市场、中央与地方、国内与国际等多对基本关系,这对监管制度的弹性提出了较高要求.国际碳排放数据监管制度围绕MRV体系展开,各国际机构建立起了不同的监管框架,美国、欧盟等国家或地区对此进行了落实并发展.我国刚建立全国性碳市场不久,现有的碳排放数据质量监管制度在体系、内容上仍有短板,难以适应新要求.为此,本文立足国际碳排放数据质量监管的制度内容与经验,分析并总结了我国碳排放数据监管制度存在的短板,最后提出了完善监管制度的建议.
Institutional Approaches to Carbon Emission Data Quality Supervision under the Goal of Carbon Neutrality
The quality of enterprise carbon emission data is an important foundation for the healthy develop-ment of national carbon emission management and carbon market,China's newly adopted"Interim Regulations on the Administration of Carbon Emission Trading"amended the provisions on the supervision of carbon emission da-ta quality,further demonstrating the role of carbon emission data as the"lifeline"of the carbon market operation.The quality supervision of carbon emission data should not only solve the multiple interests of the participants such as emission reduction units,verification agencies,accounting and auditing,but also deal with the basic rela-tionships between the government and the market,the central and local governments,and the domestic and inter-national,which puts forward higher requirements for the flexibility of the regulatory system.The international car-bon emission data regulatory system revolves around the MRV system,and various international institutions have established different regulatory frameworks,which have been implemented and developed by countries or regions such as the America and European Union.China has just established a national carbon market,and the existing carbon emission data quality supervision system still has shortcomings in the system and content,and it is difficult to adapt to the new requirements.Therefore,based on the institutional content and experience of international car-bon emission data quality supervision,this paper analyzes and summarizes the problems existing in China's regula-tory system,and finally puts forward suggestions for improving the regulatory system.

carbon neutralitycarbon emissionscarbon emission reductioncarbon accountingcarbon emis-sions tradingcarbon marketsenvironmental disclosureESG

李坤海、于宏源

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南京工业大学法政学院 江苏南京 211816

上海国际问题研究院公共政策与创新研究所 上海 200233

碳中和 碳排放 碳减排 碳核算 碳排放权交易 碳市场 环境信息披露 ESG

国家社科基金重大研究专项

23VMG008

2024

西南金融
四川省金融学会

西南金融

CHSSCD北大核心
影响因子:0.821
ISSN:1009-4350
年,卷(期):2024.(4)
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