置身事内:商业银行碳金融业务场景与政策建议

Policy Recommendations on Commercial Banks'Carbon Finance Business

随着国内碳交易市场建设步伐提速,商业银行如何开展碳金融业务,有效服务国家双碳目标值得深入研究。目前,我国商业银行围绕碳市场的服务仅限于融资、结算、托管等传统业务,可从减排项目开发、碳资产管理、跨境碳业务、碳账户数字平台及碳抵消绿色运营五个方面搭建碳金融业务场景,提升综合服务能力和市场竞争力。此外,为促进商业银行碳金融业务发展,本文亦建议在政策上逐步引入商业银行等金融机构参与碳市场,发展碳衍生品市场和碳配额做市机制,适时将碳交易纳入金融监管,完善碳交易税务及会计规定,并支持符合条件银行参与国际碳市场。

As the pace of domestic carbon trading market construction accelerates,there is an increasing need for indepth research on how commercial banks can carry out carbon finance business to serve the national dual-carbon goal more effectively.At present,the services of Chinese commercial banks around carbon quotas are limited to traditional businesses such as financing,settlement and trusteeship.In order to enhance their market competitiveness and their capacity to provide comprehensive services,banks can expand in five major business segments,namely,emission reduction project development,carbon asset management,cross-border carbon business,digital platforms for carbon accounts and carbon offsets.In addition,in order to promote the development of commercial banks'carbon finance business,this paper suggests gradually liberalizing rules on the participation of commercial banks and other financial institutions in the carbon market.It also recommends developing the carbon derivatives market and the carbon quota market-making mechanism,incorporating carbon trading into financial regulation at an appropriate time,perfecting the tax and accounting regulations for carbon quota trading,and supporting the participation of qualified banks in international carbon trading.