欧盟碳边境调节机制下我国出口企业碳减排策略研究  

Research on Carbon Emission Reduction Strategies of Chinese Export Enterprises under EU Carbon Border Adjustment Mechanism

作　　者：陈稀 钱江[1] Xi Chen;Jiang Qian(Law School,Zhejiang University of Technology,Hangzhou Zhejiang)

机构地区：[1]浙江工业大学法学院,浙江杭州

出　　处：《法学（汉斯）》2024年第6期3983-3990,共8页Open Journal of Legal Science

摘　　要：欧盟于2023年通过碳边境调节机制,目的在于平衡环境保护和贸易自由、应对气候变化和推动全球碳减排。欧盟CBAM的计算,将商品的碳含量、碳的价格、进口国的碳定价纳入考量,这造成了我国出口产品额外的竞争压力,使得我国出口企业面临更多的合规问题挑战。现阶段,我国出口企业对相关环境法规和贸易规则掌握不足,碳排放评估报告的准确性和可追溯性、数据披露的透明度和数据出境的安全性均存在问题,且我国处于高碳排放量的客观情况。这就要求我国出口企业必须熟练掌握包括欧盟CBAM在内的国内外相关环境法规和贸易规则,建立起完善的碳排放评估体系和碳排放数据管理体系,此外,出口企业必须设立明确的碳减排目标,全方位举措以减少碳排放量,最终实现绿色低碳、人与自然和谐共生的中国式现代化。The EU adopted the Carbon Border Regulation mechanism in 2023 with the aim of balancing en-vironmental protection and trade freedom,combating climate change and promoting global car-bon reduction.The calculation of EU CBAM takes into account the carbon content,carbon price and carbon pricing of the importing country,which causes additional competitive pressure on China’s export products and makes China’s export enterprises face more compliance challenges.At this stage,China’s export enterprises have an insufficient grasp of relevant environmental reg-ulations and trade rules,and there are problems in the accuracy and traceability of carbon emis-sion assessment reports,the transparency of data disclosure and the security of data exit,and China is in the objective situation of high carbon emissions.This requires that China’s export en-terprises master the relevant domestic and foreign environmental regulations and trade rules,in-cluding the EU CBAM,and establish a sound carbon emission assessment system and carbon emis-sion data management system.In addition,export enterprises must set clear carbon emission re-duction targets and take all-round measures to reduce carbon emissions.The Chinese moderniza-tion featuring green,low-carbon,harmonious coexistence between man and nature will eventual-ly be realized.

关 键 词：碳边境调节机制 碳关税核算 碳排放交易体系 

分 类 号：F27[经济管理—企业管理]