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碳预算是一项推动低碳经济转型的财政制度创新和调控国民经济运行的财政政策工具。现阶段我国的低碳经济转型不是后工业化的低碳发展,还不具备实施碳预算的基础和条件,全面实施碳预算会加重经济发展的成本负担。本文认为,我国的低碳经济转型必须与国际气候变化,政治经济博弈进程相配合,遵循“共同但有区别的责任”原则,借鉴英国“碳预算方案”的整合效应和分解效应,将低碳发展融入经济发展和财政预算规划中,构建碳减排目标约束下的财税政策支持体系,使财税制度安排契合低碳经济发展的要求,以加速我国经济发展的低碳转型。
The carbon budget is a fiscal policy instrument that promotes the innovation of the financial system and the regulation of the national economy in the transition to a low-carbon economy. At this stage, the transformation of low-carbon economy in our country is not the low-carbon development of post-industrialization and does not have the foundation and conditions for implementing the carbon budget. The full implementation of the carbon budget will increase the cost burden of economic development. This paper argues that the transformation of China’s low-carbon economy must be coordinated with the international climate change and the political and economic gambling process and follow the principle of “common but differentiated responsibilities”, referring to the integration effect and decomposition effect of the “carbon budget plan” in the United Kingdom , Integrating low-carbon development into economic development and budget planning, building a fiscal and taxation policy support system subject to the carbon emission reduction targets, making fiscal and taxation arrangements fit the requirements of low-carbon economy development and accelerating the low-carbon transformation of China’s economic development.