构建嵌套于城市碳账户下的可计算城乡家庭碳账户框架

CONSTRUCTION OF COMPUTABLE RURAL-URBAN HOUSEHOLD CARBON ACCOUNT FRAMEWORK NESTED IN URBAN CARBON ACCOUNT

家庭作为社会最小单元,是消费端的主要参与主体。在消费端基础上确立碳排放责任,有助于厘清基于利益相关者降低碳排放的动力机制。目前个人碳普惠管理实践过程中仍存在消费引发的碳排放边界难以说清、个人负碳市场交易逻辑复杂、个人减排逻辑道义纠结、缺乏稳定的管理体系等问题。若以家庭端作为制度安排和市场交易的基础,建立城乡家庭碳账户就是核心基石。本研究目标为初步构建家庭碳账户框架,明确其账户范围、边界、计算方法和与城市碳账户和个人碳捕获衔接的可扩展逻辑。综述了现有个人碳账户和家庭碳账户的研究现状,基于我国碳排放管理特色,构建城乡家庭碳账户体系,包含资产、权益、负债三大子账户,确定了家庭碳账户核算边界、抽样方式和计算方法。并进一步解释了城乡家庭碳账户与城市碳账户的链接嵌套逻辑,设计了城乡家庭碳账户参与城市碳配额管理的方式,以及区别了城乡家庭碳账户与个人碳普惠。从账户的角度出发,将家庭碳账户与碳市场相结合,“有形的手”碳配额市场与“无形的手”碳减排权益市场相结合,共同为家庭消费端碳减排提供了新的思路,并在一定程度避免了不同核算边界下的责任重叠问题,易于与我国碳管理体系衔接。本文提出的城乡家庭碳账户可作为适应中国碳管理特色的精细化深度减排的重要工具,对以家庭为单元的碳排放额度分配、减排及交易,深度推进碳普惠的激励机制设计,调动城市多级嵌套的碳减体系等具有基础支撑作用。

Household as the basic social unit is the major consuming entity.Carbon emission responsibilities established on consumption end are helpful to clarify the stakeholder-based dynamic mechanism for carbon reduction.The present personal carbon management has a lot of issues,with unclear carbon emission boundary,complex personal carbon trading,personal carbon reduction entangling,and lack of stable management system,which can be resolved if household end as the trading base with urban-rural household carbon account being the core.This paper aims at establishing household carbon account framework on the basis of account range,margin,measurable methods and expandable linkage between urban carbon account and personal carbon sink.This paper summarizes the research situation of personal carbon account and household carbon account,and establishes a urban-rural household carbon account system including three sub-accounts of asset,equity and debits,and determines the measure margin,sampling method and calculation of household carbon account based on China's featured carbon emission management system.Linkage of urban-rural household carbon account to urban carbon account has been further explained,and its methods have also been designed.Relation between urban-rural household carbon account and individual carbon inclusion is differentiated.Combination of household carbon account with carbon market,“visible hand”carbon quota market with“invisible hand”carbon reduction equity market provides a new path for household consumption end carbon reduction,which may avoid overlapping responsibilities and easily link to China's carbon management system.Urban-rural household carbon account can be a vital tool for China's carbon management and carbon reduction,supporting carbon emission quota allocation,carbon reduction and trading,incentive mechanism design for carbon inclusion and mobilization of multi-level nested carbon reduction systems in cities.