关键词: 应对气候变化, 转型金融, “双碳”目标, 法制化路径

Abstract: Transition finance plays an important role in supporting the green transformation of high-carbon enterprises and coping with climate change. As an important and emerging financial field, exploring its legalization path can provide an important reference for the construction of China's transition finance system. By combing the emergence and development of transition finance, and drawing on the legislative experience of the European Union in the field of transition finance, the legalization path of the legal system of transition finance is discussed in the light of China's actual situation. Considering the legislative practice, policy status quo, market practice experience and legislative cost, it is more appropriate to incorporate the legal system of transition finance into the legal system of green finance. In terms of legislative path, China should introduce the principle clauses of transition finance into the general provisions and sub-provisions of the Green Finance Law, and complement it with the implementation of low-ranking legislation on transition finance. In terms of institutional arrangements, we should clarify the catalog of supportive financial activities, the mechanism for auditing and disclosure of transformational activities, the legal liability system and other supporting systems through multi-level legislation, and think about the synergistic paths of transformational finance laws and policy systems.

Key words: Addressing climate change, Transition finance, “dual carbon” target, Legal path