“双碳”目标下中国省域碳排放责任核算研究——基于“收入者责任”视角

Research on the Responsibility Accounting of China’s Provincial Carbon Emission under the“Double Carbon”Goal:Based on the Perspective of“Income Responsibility”

基于生产者和消费者的传统碳排放责任界定无法核算要素供给端的碳排放责任,导致资本、资源输出型省域的碳排放责任被低估,亟待引入"收入者责任"视角以丰富"双碳"目标下的国家碳排放统计核算体系。文章基于多区域投入产出方法(MRIO)构建多维碳排放责任核算模型,核算和分析了"收入者责任"视角下中国省域碳排放责任的时空变化与部门特征,并同其他两类视角进行比较。研究发现,中国省域收入者碳排放责任呈现"东—中—西"递减的空间格局,资源和资本输出型省域碳排放责任相对更高,这也与其减排潜力或减排能力相匹配;从时间维度看,省域收入者碳排放责任因产能扩张、产业转移引起的要素供给重构等因素而在各省域间出现不平衡变动;部分省域的金融部门和能源供应部门,因产业链关联引致下游省域碳排放而应承担较高的碳排放责任。基于此,文章提出了将"收入者责任"纳入国家碳排放统计核算体系、探索资源型省域有补偿的高碳减排责任路径、建立基于生产要素关联的省际协同减排机制、强化能源与金融业等要素供给部门的碳减排责任等政策建议。

The scientific and reasonable definition of provincial carbon emission responsibility is vital for China to achieve the carbon peak and carbon neutrality goal(hereinafter referred to as the “double carbon” goal). The traditional perspective of carbon emission responsibility accounting based on the “producer responsibility” and “consumer responsibility”cannot account for the carbon emission responsibility of the factor supply side, resulting in the underestimation of the carbon emission responsibility of capital and resource export-oriented provinces, which is difficult to form effective incentives for the supply provinces and the main supply departments of production factors. In practice, there is a deviation between provincial emission reduction responsibility and emission reduction potential, and between emission reduction responsibility and emission reduction capacity, reducing the efficiency of national emission reduction. It is urgent to introduce the perspective of “income responsibility” to enrich the national carbon emission statistical accounting system under the “double carbon” goal. Based on the multi-regional input-output(MRIO) method, this paper constructs a multi-dimensional carbon emission responsibility accounting model, focuses on accounting and analyzing the temporal and spatial changes and sectoral characteristics of China’s provincial carbon emission responsibility from the perspective of “income responsibility”, and compares it with the other two perspectives. The results suggest that from the perspective of “income responsibility”, China’s provincial carbon emission responsibility presents a spatial pattern of “East-Central-West”decreasing, and coastal economic provinces, large industrial provinces and resource-based provinces constitute the main responsibility provinces from this perspective. Compared with the other two perspectives, resource-based provinces and capital export-oriented provinces have higher carbon emission responsibility, but this is more matched with their emission reduction potential or capacity. From the time dimension, the carbon emission responsibility of provincial income changes unevenly among provinces due to factors such as factor supply reconstruction caused by capacity expansion and industrial transfer. The financial and energy supply sectors of some provinces should bear higher carbon emission responsibility due to the carbon emission of downstream provinces caused by the association of industrial chains. Based on the above conclusions, this paper proposes to incorporate the perspective of “income responsibility” into the national carbon emission statistical accounting system, improve the corresponding data base,explore the compensated high-carbon emission reduction responsibility path of resource-based provinces, establish an inter-provincial collaborative emission reduction mechanism based on the correlation of supply chain production factors, and strengthen the carbon emission responsibility constraint of the supply departments of finance, metal resources, coal mining and beneficiation, and other industries.