中小金融机构碳核算实践研究  

A Study on the Carbon Accounting Practices of Small and Medium Financial Institutions

作　　者：李海平 肖青云 郭梦琪 Li Haiping;Xiao Qingyun;Guo Mengqi(The Jiangxi Branch of the People's Bank of China;The Xinyu Branch of the People's Bank of China;The Green Finance Division of Jiujiang Bank)

机构地区：[1]中国人民银行江西省分行 [2]中国人民银行新余市分行 [3]九江银行绿色金融事业部

出　　处：《金融发展评论》2024年第12期49-60,共12页Financial Development Review

摘　　要：本文聚焦于碳核算标准及其实践应用,深入分析了国内外金融机构在碳核算领域的现状。并以某地方法人J银行为案例,探讨了国内中小金融机构在碳核算实践中的具体做法及其面临的挑战。研究发现,中小金融机构在碳核算方面主要面临四大难题:首先,金融机构碳核算能力参差不齐,且核算内容不够全面;其次,资产分类较为简单;再次,核算数据的准确性难以保证;最后,核算方法较为单一。针对上述问题,结合我国国情,本文提出以下建议:一是强化国际交流合作;二是不断提升投融资碳核算支持和保障水平;三是发挥自身优势应对可持续金融业务机遇与风险。This article focuses on carbon accounting standards and their practical applications,conduc⁃ting an in-depth analysis of the current state of carbon accounting within financial institutions both do⁃mestically and internationally.It also takes a local legal entity bank,Bank J,as a case study to explore the specific practices and challenges faced by small and medium-sized financial institutions in China re⁃garding carbon accounting.The research findings indicate that these institutions primarily encounter four major difficulties in carbon accounting:firstly,there is uneven capability among financial institutions,and the scope of accounting is not comprehensive enough;secondly,asset classification is relatively sim⁃plistic;thirdly,the accuracy of accounting data is difficult to ensure;lastly,accounting methods are rather limited.In response to these issues and considering China's national conditions,this article propo⁃ses the following recommendations:first,to strengthen international exchanges and cooperation;second,to continuously improve support and assurance levels for carbon accounting in investment and financing;third,to leverage their own advantages to address opportunities and risks associated with sustainable fi⁃nance business.

关 键 词：中小金融机构 碳核算 

分 类 号：F832.3[经济管理—金融学] X196[环境科学与工程—环境科学]