| 碳责任账户的目标原则、分配逻辑与框架构建：账户建立 |
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| 引用本文： | 高原,刘耕源,谢涛,赵勇,陈操操,孟凡鑫,陈彬,王泽鑫.碳责任账户的目标原则、分配逻辑与框架构建：账户建立[J].中国环境管理,2023,15(1):19-27. |
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| 作者姓名： | 高原 刘耕源 谢涛 赵勇 陈操操 孟凡鑫 陈彬 王泽鑫 |
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| 作者单位： | 北京师范大学环境学院环境模拟与污染控制国家重点联合实验室, 北京 100875;北京师范大学环境学院环境模拟与污染控制国家重点联合实验室, 北京 100875;北京市流域环境生态修复与综合调控工程技术研究中心, 北京 100875;北京雪迪龙科技股份有限公司, 北京 102206;国务院发展研究中心办公厅, 北京 100010;北京市应对气候变化管理事务中心, 北京 100048;北京腾景大数据应用科技研究院, 北京 100020 |
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| 基金项目： | 国家社科基金重大项目（22&ZD108）；国家自然科学基金项目（52070021）。 |
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| 摘 要： | 气候变化是全人类面临的共同挑战。实施碳排放责任分配是促进多方排放行为主体为应对气候变化采取减排行动的重要手段。由于攸关各参与主体的实际利益，基于不同的分配视角（如生产侧、消费侧等）、减排目标（碳排放总量、碳排放强度等）和分配原则等，碳排放责任分配研究经历了一系列的发展与演化。本文对碳排放责任的历史发展和分配原则演变进行综述，阐述了以公平、效率以及兼具公平和效率为目标导向的碳排放责任分配机制，并从排放配额、排放要求和减排目标三个方面对基于供应链的企业碳责任分配进行了探讨。最后，提出在生产过程日益分散、空间生产碎片化的当前环境下，需要沿着生产网络、确定基于供应链的碳责任分配方案，以激发和鼓励供应链所有成员为减缓气候变化做出共同努力。
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| 关 键 词： | 碳排放责任 碳责任分配原则 供应链 企业 碳责任分配逻辑 |
Objective Principles, Allocation Logic and Framework Construction of Carbon Responsibility Accounts: Accounts Construction |
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| GAO Yuan,LIU Gengyuan,XIE Tao,ZHAO Yong,CHEN Caocao,MENG Fanxin,CHEN Bin,WANG Zexin.Objective Principles, Allocation Logic and Framework Construction of Carbon Responsibility Accounts: Accounts Construction[J].Chinese Journal of Environmental Management,2023,15(1):19-27. |
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| Authors: | GAO Yuan LIU Gengyuan XIE Tao ZHAO Yong CHEN Caocao MENG Fanxin CHEN Bin WANG Zexin |
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| Affiliation: | State Key Joint Laboratory of Environment Simulation and Pollution Control, School of Environment, Beijing Normal University, Beijing 100875, China;State Key Joint Laboratory of Environment Simulation and Pollution Control, School of Environment, Beijing Normal University, Beijing 100875, China;Beijing Engineering Research Center for Watershed Environmental Restoration & Integrated Ecological Regulation, Beijing 100875, China;Beijing SDL Technology Co., Ltd., Beijing 102206, China;General Office of Development Research Center of the State Council, Beijing 100010, China;Beijing Climate Change Management Centre, Beijing 100086, China; Beijing Tengjing Big Data Research Institute, Beijing 100020, China |
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| Abstract: | Climate change is a common challenge facing all mankind. The implementation of carbon emission responsibility allocation is an important means to promote multiple emission actors to take emission reduction actions in response to climate change. Due to the practical interests of all participants, the distribution of carbon emission responsibility has experienced a series of development and evolution based on different distribution perspectives (such as production side, consumption side, etc.), emission reduction targets (total carbon emission, carbon emission intensity, etc.) and distribution principles. This paper summarizes the historical development of carbon emission responsibility and the evolution of distribution principles, expounds the carbon emission responsibility allocation mechanism based on equity, efficiency and both equity and efficiency as goals, and discusses the carbon responsibility allocation of enterprises based on supply chain from three aspects:emission quota, emission requirements and emission reduction targets. This paper proposes that in the current environment where production processes are increasingly decentralized and space production is fragmented, it is necessary to establish a supply chain-based carbon responsibility allocation scheme along the production network to stimulate and encourage all members of the supply chain to make joint efforts to mitigate climate change. |
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| Keywords: | carbon emission responsibility carbon responsibility allocation principle supply chain enterprises carbon responsibility allocation logic |
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