绿色金融统计标准的国际比较与中国实践  

Green Finance Statistical Standards:International Comparison and Practices in China

作　　者：陈丹丹 史代敏[3] 祁丹越 史皓铭 Chen Dandan;Shi Daimin;Qi Danyue;Shi Haoming

机构地区：[1]西南财经大学统计学院 [2]教育部哲学社会科学实验室——西南财经大学金融安全与行为大数据实验室 [3]西南财经大学 [4]中国出口信用保险公司辽宁分公司纪委办公室/风控合规处 [5]西南财经大学金融学院

出　　处：《统计研究》2025年第1期75-87,共13页Statistical Research

基　　金：国家社会科学基金重大项目“绿色金融发展统计测度与评价研究”(22&ZD161);国家社会科学基金重点项目“我国绿色金融核算理论与方法研究”(19AZD010);国家社会科学基金青年项目“基于R&D核算改革的我国全要素生产率测算研究”(19CTJ001)。

摘　　要：“双碳”目标下,绿色金融成为推动经济社会发展绿色化、低碳化的重要驱动力,但目前尚未有经济体系统性地建立起绿色金融统计体系,我国绿色金融统计制度也仍处于初步探索阶段。绿色金融统计标准作为基础性制度,在推进政策激励扶持,规范绿色金融发展,构建绿色金融统计制度体系方面意义重大。为此,本文基于名单目录式和原则性两种分类方法归纳了国内外绿色分类标准的界定情况,总结我国绿色分类的特色,并从统计层次、政策力度、统计口径及指标设置等方面对国内外绿色金融统计标准进行比较,剖析了当前绿色金融统计标准的共性与差异,最后结合我国绿色金融统计标准的优势与不足,探讨进一步深化与完善相关标准的具体措施。本研究有助于完善绿色金融统计与核算等相关基础理论,为建立健全绿色金融统计制度与体系等实践工作提供参考。In the context of carbon peaking and carbon neutrality goals,green finance has become an important driving force to promote green and low-carbon economic and social development,but at present,no economy has systematically established a green finance statistical system,and the green finance statistical system in China is stil in the preliminary exploration stage.As a fundamental institutional system,the statistical standard of green finance is of great significance in promoting policy incentives and support,standardizing the development of green finance,and building a statistical system of green finance.Therefore,this paper summarizes the definition of domestic and international green taxonomy,the characteristics of green taxonomy in China with list-based and principle-based methods,and makes green finance international comparison from the aspects of statistical layers,policy implementation,statistical caliber and statistical indicators.In addition,this paper expounds the commonalities and differences of the current green finance statistical standards at home and abroad,and finally discusses the concrete measures to improve the relevant standards according to the advantages and shortcomings of the green finance statistical standards in China.This study is helpful to improve the relevant basic theories of green finance statistics and accounting,and provide reference for the practices of establishing and improving the statistical system of green finance.

关 键 词：绿色金融 绿色分类 统计标准 国际比较 

分 类 号：F832[经济管理—金融学]