财政金融协同视角下的碳中和目标实现:内涵属性、内在机理与路径选择  

Achieving Carbon Neutrality Target from a Financial and Fiscal Synergy Perspective:Connotative Attribute,Mechanism and Path Selection

作　　者：徐枫[1,2] 王帅斌 汪亚楠 Xu Feng;Wang Shuaibin;Wang Yanan

机构地区：[1]华南理工大学经济与金融学院 [2]华南理工大学金融工程研究中心

出　　处：《国际经济评论》2023年第1期152-173,8,共23页International Economic Review

基　　金：国家社会科学基金一般项目“我国实现碳中和目标的财政金融协同机制及政策优化研究”(项目编号:21BJL121)的阶段性研究成果。

摘　　要：中国特色社会主义市场经济是有为政府与有效市场相结合的经济,“政府+市场”耦合机制下的财政金融政策协同是推进碳中和目标的必然抉择。文章基于财政金融协同的内涵属性,进一步分析了财政金融政策与碳中和目标实现的内在关联,并借助政策协同理论,分别从协同制度体系的完善和“主体—目标—内容”三维协同模型构建两个方面,探讨了财政金融协同实现碳中和目标的逻辑前提与多维结构,架构起财政金融协同实现碳中和目标的理论框架。路径选择方面,实现碳中和目标必须加快构建“政府+市场”耦合机制下的财政金融政策协同体系,在宏观层面加强顶层设计,形成财政金融协同的“共同纲领”;在中观层面关注区域协同,处理好碳中和推进过程中整体和局部、效率和公平的关系;在微观层面优化财政金融政策工具组合,发挥好财税、政府补贴、绿色信贷等不同类别政策工具的优势。The socialist market economy with Chinese characteristics combines an active and capablegovernment with an effective market.Fiscal and financial policy coordination under the“government+market”mechanism is an inevitable choice to promote carbon neutrality.Starting from analysis of the connotative attribute of fiscal and financial synergy,this articlefurther analyzes the internal relationship between fiscal and financial policies and theachievement of the carbon neutrality target;with the help of policy synergy theory,it alsodiscusses the logical premise and multi-dimensional structure of fiscal and financial synergyto achieve carbon neutrality target from two perspectives:the improvement of synergy systemand the construction of“subject,target,and content”three-dimensional synergy model,builda theoretical framework for fiscal and financial cooperation to achieve carbon neutrality.Interms of path selection,to achieve carbon neutrality,it is necessary to accelerate theconstruction of a fiscal and financial policy coordination system under the“government+market”mechanism,strengthen the top-level design at the macro level,and form a“commonprogram”for fiscal and financial coordination;at the meso level,focus should be put onregional coordination and the relationship between overall and partial interests and thatbetween efficiency and fairness should be properly handled as carbon neutrality is promoted;atthe micro level,the combination of fiscal and financial policy tools should be optimized,andthe advantages of different types of policy tools,such as fiscal and taxation,governmentsubsidies,and green credit,should be fully brought out.

关 键 词：财政金融政策 碳中和目标 政策协同 多维结构 

分 类 号：F812[经济管理—财政学] F832[环境科学与工程—环境工程] X321