“双碳”背景下资产证券化过程中的问题与对策  

Problems and Countermeasures in Asset-backed Security underBackground of Peak Carbon Dioxide Emissions and Carbon Neutrality

作　　者：王晓文[1] WANG Xiao-wen(School of Economics,Eastern Liaoning University,Dandong 118001,China)

机构地区：[1]辽东学院经济学院,辽宁丹东118001

出　　处：《辽东学院学报（社会科学版）》2022年第2期66-72,共7页Journal of Liaodong University：Social Science Edition

基　　金：辽宁省财政科研基金项目“推动‘碳中和’‘碳达峰’实现辽宁绿色经济发展的财政政策研究”(21D013)。

摘　　要：运用数据分析法,结合最新绿色资产证券化产品发行案例分析发现以下几种情况:碳中和资产证券化业务在绿色认证方面存在洗绿行为,回款资金管理方面存在发行人占用回款资金行为,政策、地域原因引起的回款流动性不足的情况。为此,应尽快出台与国际标准接轨的国内绿色认证标准、设立相应的回款触发机制和资金账户监管机制以及建立循环购买机制,以化解绿色资产证券化业务过程中的风险。Using data analysis method,combined with the latest green asset securitization product issuance case analysis,the author finds that carbon neutralization asset securitization business has greenwashing behavior in terms of green certification,and there is a lack of liquidity in the management of return funds caused by the issuer’s occupation of return funds,policies and geographical reasons.Accordingly,domestic green certification standards in line with international standards should be formulated as soon as possible,the corresponding payment trigger mechanism and capital account supervision mechanism should be established,and the circular purchase mechanism should be established to mitigate the risks in the process of green asset securitization.

关 键 词：双碳 绿色资产支持证券 绿色认证 回款 

分 类 号：F832.51[经济管理—金融学]