总量控制与交易机制中的碳补偿制度研究

总量控制与交易机制中的碳补偿制度是一种有助于受控企业灵活履行减排义务的制度，能有效降低企业减排成本、提高经济效率、增强减排动力。发达国家非常重视这一制度的发展，并在研究、立法、实际应用方面取得了一定的成效。本文从碳补偿制度在发达国家的发展现状入手，对该制度的基本架构和交易情况进行了分析与研究；同时结合国际经验，对碳补偿制度在中国的发展提出了几点建议，为正在进行的区域碳交易试点以及未来建设全国范围的碳交易市场做准备。

Study on Carbon Offsetting in Cap-and-Trade Mechanism

The carbon offsetting in the cap - and - trade program is designed to help the controlled entities to realize emission reduction in a flexible way. It can lower the cost, enhance efficiency and create incentives. Developed countries have already made progress in the research, legislation and application of this mechanism. This article will investigate the current situation of carbon offsetting in cap - and - trade programs in existing carbon markets, explore their frameworks and transaction data, in a bid to provide suggestions for the regional pilot programs and the future development of the carbon market in China.