财政支持碳减排投融资的路径与政策创新研究  

Research on the Path and Policy Innovation of Financial Support for Carbon Emission Reduction Investment and Financing

作　　者：樊轶侠 Fan Yi-xia(Chinese Academy of Fiscal Sciences,Beijing 100142)

机构地区：[1]中国财政科学研究院,北京100142

出　　处：《经济纵横》2023年第6期108-116,共9页Economic Review Journal

摘　　要：“双碳”目标导向下,碳减排投融资机制创新是高质量发展和国家治理现代化对财税金融体制改革提出的崭新命题。以碳减排支持工具为抓手,以稳步有序支持绿色低碳转型为目标,我国财政支持碳减排投融资的可行路径主要聚焦于两方面:一是财政主动调动金融资本大规模投入碳减排投融资项目,二是财政引导社会资本投入碳减排投融资领域。深入分析国际上实现风险共担的具体机制,可为我国建立碳减排投融资领域财政金融协同的政策框架提供一定借鉴。在“碳达峰”阶段,财政金融政策协同的重点是支持低碳转型,重点是促进低碳转型的机制精准有效、风险可控。我国可采取“财政指导+金融市场主导”模式,发挥财政政策指导作用,并充分发挥金融机构在风险识别、收益评估、跟踪管理等方面的专业优势,提高资金配置效率,在保证经济平稳运行的基础上,科学、有序、高效地开展减排降碳工作。The innovation of carbon emission reduction investment and financing mechanism under the guidance of“double carbon”is a new proposition for the reform of fiscal,taxation and financial system proposed by high-quality development and the modernization of national governance.With carbon emission reduction support tools as the starting point and steady and orderly support for green low-carbon transformation as the goal,the feasible path of China’s financial support for carbon emission reduction investment and financing mainly focuses on two aspects:financial initiative,mobilizing financial capital to invest in carbon emission reduction investment and financing projects on a large scale,and financial guidance of social capital to invest in carbon emission reduction financing.In-depth analysis of the international risk sharing mechanism to achieve the specific,for China to establish the carbon emission reduction investment and financing of the fiscal and financial coordination of the policy framework.In the“carbon peak”stage,the focus of fiscal and financial policy coordination is to support low-carbon transformation,and the focus is to promote low-carbon transformation with precise and effective mechanisms and controllable risks.China can adopt the“fiscal guidance+financial market leading”model,give full play to the guiding role of fiscal policy,and give full play to the professional advantages of financial institutions in risk identification,income assessment,tracking management,improve the efficiency of capital allocation,and carry out carbon reduction and reduction work in a scientific,orderly and efficient way on the basis of ensuring the stable operation of the economy.

关 键 词：碳减排投融资 财政金融协同 财政工具 “财政指导+金融市场主导”模式 

分 类 号：F832.51[经济管理—金融学]