碳排放报告制度的立法审视与重构  

The Legislative Review and Reconstruction of the Carbon Emission Reporting System

作　　者：王国飞 Wang Guofei

机构地区：[1]武汉工程大学法商学院(知识产权学院)

出　　处：《理论月刊》2025年第4期117-127,160,共12页Theory Monthly

基　　金：国家社会科学基金青年项目“大气污染物和温室气体协同治理法律保障制度研究”(20CFX065)。

摘　　要：碳排放报告制度是保障碳市场运行的一项核心法律制度。欧盟的碳排放报告制度对报告的信息范围、形式、时间、公开及具体程序方面进行了明确。相较而言,服务于“两省五市”试点碳市场的国内立法在报告的要求、监管、法律责任设置上存在诸多差异;服务于国家碳市场的部门规章、行政法规作了统一规定的努力,但也颇受诟病,同样存在科学理性和民主理性不足的问题。为解决这些问题,控排企业碳排放报告制度构建应遵循真实性、完整性、规范性原则,并在未来修改《碳排放权交易管理暂行条例》时对该制度进行实体和程序方面的科学、合理设置。The carbon emission reporting system is a core legal system ensuring the operation of the carbon market.The EU carbon emission reporting system specifies the scope,form,timing,disclosure and specific procedures for reporting information.In contrast,there are differences in reporting requirements,supervision and legal liability in domestic legislations that serve carbon-trading pilot programs in“two provinces and five cities”.Although efforts from department rules and administrative regulations that serve the national carbon market have been made to unify provisions,they have also been criticized due to insufficient scientific and democratic rationality.To solve these problems,the construction of the carbon emission reporting system of emission control enterprises should follow the principles of authenticity,integrity and standardization,and the system should be established scientifically and rationally in terms of entities and procedures when the Interim Regulations on the Management of Carbon Emissions Trading is revised in the future.

关 键 词：控排企业 碳排放报告 科学理性 民主理性 《碳排放权交易管理暂行条例》 

分 类 号：D922.6[政治法律—环境与资源保护法学] D923.2[政治法律—法学]