摘要
全国碳交易市场已正式启动,善用其有偿分配产生的收入对支撑碳定价、弥补碳开支等意义重大。《碳交易暂行条例草案》虽提出成立碳基金以专款专用,但我国在试点阶段多沿用专项资金管理模式。欧美主要碳市场普遍以气候减排为主要支出方向,管理模式为更具独立性的碳基金,同时也重视对碳收入波动的调节。此外,欧盟碳市场构建了完善的资金份额划分体系。而RGGI、加州等北美区域碳市场则更关注弱势群体利益,且这一趋势在碳排放不平等背景下日益受到重视。有鉴于此,我国碳市场收入的使用管理可从四方面予以完善:在碳资金划分上兼顾央地政府间和地方政府间的份额,在支出方向上向受影响的弱势群体倾斜,碳基金管理上强化多元主体的参与和监督,以及多措并举稳定碳收入。
China’s carbon emission trading market has been officially established.How to make good use of the revenue generated by the auction of carbon allocation is of great significance to support carbon pricing and make up for carbon expenditure.Although the Carbon Emission Trading Regulation Bill proposed to establish a carbon fund for special purpose, China mostly used the traditional management mode such as special funds in the pilot stage.In contrast, the more mature European and American carbon markets generally take climate emission reduction as the main expenditure direction, taking the independent carbon fund as the management mode, attaching importance to the adjustment of carbon revenue volatility.The EU,with the largest amount of carbon market revenue, has built a more sophisticated revenue division system.The North American regional carbon market represented by RGGI and California ETS attach importance to the interest of vulnerable groups.This trend has attracted more and more attention under the background of inequality in terms of carbon emissions.In view of this, China’s carbon market can take into account the intergovernmental and regional division of carbon funds, put the realization of people’s livelihood into one of the expenditure directions, strengthen external supervision on carbon fund management, and improve the stability of carbon revenue.
出处
《中国地质大学学报(社会科学版)》
CSSCI
北大核心
2022年第4期77-89,共13页
Journal of China University of Geosciences(Social Sciences Edition)
基金
司法部法治建设与法学理论研究项目“我国地方财政自主权优化配置法治化研究”(20SFB3020)
教育部人文社会科学研究项目“环境税立法之环境税收入再循环机制研究”(15YJA820024)。
关键词
碳排放交易市场
碳收入
专款专用
碳排放交易基金
carbon emission trading market
carbon revenue
special fund for special purpose
carbon market trading fund