应对气候变化背景下我国转型金融法制化路径探析

doi:10.12006/j.issn.1673-1719.2023.217

摘要/Abstract

摘要：

转型金融对于支持高碳企业绿色转型、应对气候变化方面有着重要作用。作为一种重要且新兴的金融领域，探讨其法制化路径可以为我国转型金融制度体系建设提供重要参考。通过梳理转型金融的产生与发展，并借鉴欧盟在转型金融领域的立法经验，结合我国实际对于转型金融法律制度法制化路径进行了论辩。考虑到立法实践、政策现状、市场实践经验与立法成本等因素，转型金融法律制度更宜纳入绿色金融法律体系予以体现。从立法路径上，我国应当在《绿色金融法》总则与分则中引入转型金融的原则性条款，并配套出台转型金融实施性低位阶立法。在制度安排上，通过多层级立法明确支持金融活动目录、转型活动审核披露机制、法律责任制度体系等配套制度，并思考转型金融法律与政策制度的协同路径。

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

潘晓滨, 刘尚文. 应对气候变化背景下我国转型金融法制化路径探析[J]. 气候变化研究进展, 2024, 20(4): 465-474.

PAN Xiao-Bin, LIU Shang-Wen. Research on the path of transition finance legal system of China under the background of addressing climate change[J]. Climate Change Research, 2024, 20(4): 465-474.

图/表 4

表1 转型金融领域研究成果汇总（国际组织）

Table 1 Summary of research results in the field of transition finance (international organization)

表2 域外国家和地区转型金融领域文件汇总

Table 2 Summary of documents in the field of transition finance (extraterritorial countries and areas)

表3 中国转型金融领域文件汇总

Table 3 Summary of documents in the field of transition finance (China)

图1 转型金融法制化路径比较

Fig. 1 Comparison of the legalization path of transition finance

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