碳减排目标约束下的财税政策创新  

Fiscal Policy Innovation under the Restriction of Carbon Reduction Targets

作　　者：张艳纯[1] 刘建民[1] 

机构地区：[1]湖南大学经济与贸易学院,410079

出　　处：《上海经济研究》2011年第5期97-101,共5页Shanghai Journal of Economics

基　　金：教育部高等学校博士学科点专项科研基金项目(项目编号:20090161110034)的资助

摘　　要：碳预算是一项推动低碳经济转型的财政制度创新和调控国民经济运行的财政政策工具。现阶段我国的低碳经济转型不是后工业化的低碳发展,还不具备实施碳预算的基础和条件,全面实施碳预算会加重经济发展的成本负担。本文认为,我国的低碳经济转型必须与国际气候变化,政治经济博弈进程相配合,遵循"共同但有区别的责任"原则,借鉴英国"碳预算方案"的整合效应和分解效应,将低碳发展融入经济发展和财政预算规划中,构建碳减排目标约束下的财税政策支持体系,使财税制度安排契合低碳经济发展的要求,以加速我国经济发展的低碳转型。Carbon budget is an innovation of the financial system to push low carbon economic transformation and fiscal policy tools to regulate the national economic operation.At present,the low carbon economic transformation is not in the post-industrial development,still do not have the basis and conditions for implementing the carbon budget,fully implement of carbon budget can aggravate the cost burden of economic development.This paper argues that,low carbon economy transformation in China must coordinate with international climate change and political and economic game process suitably,under the ＂common but differentiated responsibilities＂ principle,learn from the integration and decomposition effect of the British ＂carbon budget plan＂,blend the low carbon development into the economic development and financial budget plan,construct fiscal and taxation policy support system to get carbon reduction targets,make the fiscal and taxation system arrangement fit the requirement of low carbon economic development,in order to accelerate the economic development and low carbon transformation in China.

关 键 词：碳减排 碳预算 低碳经济 财税政策 

分 类 号：F812[经济管理—财政学]