| 碳中和背景下国家碳预算的理论同构与立法路径 |
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| 引用本文：潘晓滨.碳中和背景下国家碳预算的理论同构与立法路径[J].湖南大学学报社会科学版,2024,(1):112-118 |
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| 中文摘要:国家碳预算制度兼具碳排放总量控制与统计核算工具的双重功能，碳达峰目标的迫近及碳中和目标下国家降碳任务的紧迫性，使得如何将碳预算融入“双碳”目标的实践过程，实现制度和理论的双向促进成为重要问题。一方面，通过梳理碳预算制度产生的背景、碳预算概念的演变，事实印证了应对气候变化立法，是把承载全球碳排放环境容量的国际碳预算，转移至各国碳预算本土化的可靠实现方式。另一方面，域外国家应对气候变化立法的碳预算制度经验发现，其对我国碳预算目标设置、机制协同、资金渠道等方面具有重要启示。将碳预算纳入我国“双碳”目标实现的法治保障体系，可以结合已有预算法程序化规定，通过建立专门性机构、权责配置、预算调整机制、专项资金供给等制度，建构起“双碳”目标下符合我国需要的碳预算制度体系。 |
| 中文关键词:碳预算 国家碳预算制度 应对气候变化法 碳达峰 碳中和 总量控制 |
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| Theoretical Isomorphism and Legislative Path of National Carbon Budget under Carbon Neutralization |
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| Abstract:The carbon budget system has dual functions of total carbon emission control and accounting tools. With the approaching of the carbon peak goal and the urgency of national carbon reduction tasks under the carbon neutrality goal, how to integrate the carbon budget into the practice process of the “30-60” target and realize the two-way promotion of the system, theory has become an important issue. On the one hand, by reviewing the background of the carbon budget system and the evolution of the concept of carbon budget, the facts have confirmed that legislation to address climate change is a reliable way to transfer the international carbon budget that carries the global carbon emission environmental capacity to the localization of carbon budgets in various countries. On the other hand, by drawing on the experience of carbon budget systems in foreign countries' climate change legislation, it has important implications for China's carbon budget target setting, mechanism coordination, and funding channels. Incorporating carbon budget into the legal guarantee system for achieving China's “30-60” target can be achieved by combining the procedural provisions of existing budget laws and establishing independent institutions, allocation of rights and responsibilities, budget adjustment mechanisms, and special fund supply systems to construct a carbon budget system that meets China's needs under the “30-60” target. |
| keywords:carbon budget national carbon budget system addressing climate change law carbon peak carbon neutrality cap setting |
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