环境权益交易中的碳减排效益重复计算风险及应对

doi:10.12006/j.issn.1673-1719.2023.175

摘要/Abstract

摘要：

环境权益交易能够帮助以较低的成本实现既定的温室气体减排目标，在我国“双碳”目标的实现中扮演着重要角色。目前，我国有多种与碳减排相关的环境权益交易机制在同时运行，它们之间的交叉重叠和不完善的核算规则体系可能导致巨大的碳减排效益重复计算风险，从而影响环境完整性。文中系统分析了我国与碳减排相关的环境权益交易机制及其可能导致碳减排效益重复计算的机理。为避免碳减排效益的重复计算风险，应该加强顶层设计，从建立统一的管理平台、加强信息共享、完善碳排放统计核算体系、明确各种机制的定位与边界、避免不同机制的交叉和冗余等方面入手，加强机制之间的协调，优化总体的规则设计。

关键词: 环境权益交易, 碳减排, 双重计算, 碳核算

Abstract:

Environmental rights trading can help achieve carbon emission reduction targets at a lower cost and play an important role in achieving China’s carbon peaking and neutrality goals. Currently, various environmental rights trading mechanisms related to carbon emission reductions are operating in China. The cross-overlapping of these mechanisms and their imperfect accounting rule design may lead to a significant risk of double-counting of carbon mitigation benefits, where the same emission reduction benefit is used to achieve two or more mitigation targets, thereby affecting environmental integrity. This article has systematically reviewed the environmental rights trading mechanisms related to carbon mitigation in China and analyzed in detail the sources and mechanisms of the double-counting risk in environmental rights trading. It is suggested that in order to avoid the risk of double-counting of carbon emission reduction benefits, efforts should be made to strengthen top-level design and coordination between different mechanisms, including the establishment of a unified management platform, the enhancement of information sharing, the improvement of carbon emission statistics and accounting system, the clarification of the positioning and boundaries of various mechanisms, and the avoidance of the cross-overlapping of different mechanisms.

Key words: Environmental rights trading, Carbon emission reductions, Double counting, Carbon accounting

马国淞, 段茂盛. 环境权益交易中的碳减排效益重复计算风险及应对[J]. 气候变化研究进展, 2024, 20(1): 85-96.

MA Guo-Song, DUAN Mao-Sheng. Potential risks of double-counting carbon emission reductions in environmental rights trading and countermeasures[J]. Climate Change Research, 2024, 20(1): 85-96.

图/表 6

表1 我国与碳减排相关的环境权益交易机制

Table 1 Environmental rights trading mechanisms related to carbon emission reductions in China

图1 碳信用机制下减排效益的重复计算注：图中CER为核证减排量，ERU为减排单位，ITMOs为国际转让的减排成果，6.4ER为第6.4条机制下产生的减排单位，VER为自愿核证减排量，VCU为自愿核证碳减排单位，CCER为国家核证自愿减排量，BFCER为北京林业碳汇核证减排量，PHCER为碳普惠核证减排量。

Fig. 1 Double counting of emission reductions under carbon credit mechanisms

表2 碳信用机制信息披露情况对比

Table 2 Comparison of information disclosure of different carbon credit mechanisms

表3 国内外绿证机制对比

Table 3 Comparison of China’s and foreign renewable energy certificates

图2 碳排放权交易与碳信用机制交叉重叠导致的双重计算

Fig. 2 Double counting due to the overlapping of ETS and carbon credit mechanisms

图3 用能权交易与碳排放权交易交叉重叠导致的双重计算

Fig. 3 Double counting due to the overlapping of energy-consumption permit trading and ETS

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