碳中和目标导向的省域消费端碳排放减排模式研究——基于多区域投入产出模型

文章以多区域投入产出模型为基础,研究了中国省级和行业层面基于消费端的碳排放及碳转移,并解析了碳中和导向下的碳减排模式。结果表明:23个省份本地消费碳排放大于外地输入碳排放;资本形成是碳排放最大贡献者;能源生产和供应业以及非金属和金属业是碳转移的主要行业,能源生产和供应业输出碳排放量最大的内蒙古主要输出给北方地区,非金属和金属业输出碳排放量最大的河北主要输出给江苏等省份;中国30个省份可以根据消费端碳排放的来源特征和净碳转移方向分为四类。在碳中和目标导向下,本研究有助于倒逼各省份绿色发展和绿色低碳产品的输出,绿色低碳也将是未来贸易市场趋向。     

低碳经济发展研究述评

从低碳经济的内涵、研究热点、政策影响以及低碳经济试点地区取得的成效等方面,对低碳经济发展研究进行了综述和分析,提出了现有研究的不足和未来研究的趋势。     

碳经济业务的会计确认研究

企业的碳经济业务包括碳足迹核算、节能减排、碳固和碳排放权及其交易。除一般性的会计确认原则之外,碳会计的确认还应该遵守交叉性经济业务的分类确认原则、碳减排动机的淡化确认原则和简洁、独立而集中的确认原则。碳会计的确认会形成新的碳资产、碳负债、碳收益与碳费用。     

The economic consequences of substituting carbon payments for crop subsidies in U.S. agriculture

There is a growing body of literature on the costs of sequestering carbon. However, no studies have examined the interplay between farm commodity programs and carbon sequestration programs. This study investigates two dimensions of the interaction between farm commodity programs and afforestation programs, using a price-endogenous sector model of agriculture in the United States. First, this study compares the fiscal and welfare costs of achieving specific carbon targets through afforestation, with and without current farm programs. Second, it examines the welfare, fiscal, and carbon consequences of replacing existing farm subsidies, wholly or in part, with payments for carbon. Two approaches, Hicksian and Marshallian, are investigated. In the first, the sector model is used to quantify the carbon consequences and fiscal costs associated with various combinations of farm commodity and carbon sequestration programs that leave consumers and producers in the U.S. agricultural sector no worse off than under existing farm programs. The second approach focuses on the carbon and welfare consequences of various farm commodity and carbon sequestration programs that hold total program fiscal costs constant at current levels. Althouth the methodology and data are applied to the United States, the issues addressed are common in a number of developed nations, particularly within the European Union (EU). Adapting existing sector models in these nations to perform similar analyses would provide policy makers with more precise information about the nature of the trade-offs involved with second-best policies for replacing farm commodity subsidies with tree planting subsidies.The research reported in this paper was partially funded by the United States Environmental Protection Agency under contract number 68W90077. It does not reflect the official position of that agency. Mention of trade names does not constitute endorsement.     

工业园区碳排放核算方法及实证研究

在借鉴现有碳排放统计核算方法的基础上,使用工业园区基本统计数据和本地化的排放系数,建立针对工业园区的碳排放的简便易行的统计核算方法,该方法以园区行政边界为系统边界,主要对能源直接燃烧,外部输入电力、热力,固体废弃物处理处置和重点行业生产过程的碳排放进行核算.以山东省某工业园区为例进行碳排放核算,并根据核算结果提出了园区低碳发展建议.     

Hybrid Carbon Incentive Mechanisms and Political Acceptability

This paper analyses how hybrid systems of carbon taxes and tradeable permits optimize some conflicting dimensions of political acceptability related to the design of these instruments. Pure systems like taxes without exemptions or auctioned tradeable permits cause problems for political acceptability in open economies due to high overall costs (abatement cost plus payments on the tax or auctions) for current polluters. Unfortunately, pure systems based on grandfathering of emission rights across the board do not provide a feasible alternative because of monitoring and enforcement problems. In contrast, consciously designed hybrid systems employ grandfathering of emission rights together with either carbon taxes or auctioned carbon permits in order to overcome acceptability problems of pure systems, while leaving incentives to reduce emissions at the margin untouched. Moreover, monitoring and enforcement costs of the hybrid systems are less due to the lower number of participating agents compared with the pure systems, while opportunities for cost- or burden-sharing exist as well.     

Optimal Timing of Climate Change Policy: Interaction Between Carbon Taxes and Innovation Externalities

This paper addresses the impact of endogenous technology through research and development (R&D) on the timing of climate change policy. We develop a model with a stock pollutant (carbon dioxide) and abatement technological change through R&D, and we use the model to study the interaction between carbon taxes and innovation externalities. Our analysis shows that the timing of optimal emission reduction policy strongly depends on the set of policy instruments available. When climate-specific R&D targeting instruments are available, policy has to use these to step up early innovation. When these instruments are not available, policy has to steer innovation through creating demand for emission saving technologies. That is, carbon taxes should be high compared to the Pigouvian levels when the abatement industry is developing. Finally, we calibrate the model in order to explore the magnitude of the theoretical findings within the context of climate change policy.      

China＇s adjustment of climate change policies： what lessons can be learned from the US？

From the US New Energy Plan, personnel appointment, and diplomatic activities, etc., we can see that US is now on the way to returning to the negotiation table and undertaking the leadership in addressing climate change. What US has done puts tremendous challenges on China, which emits large amount of greenhouse gas into the atmosphere. However, different from US, China is undergoing rapid development, and huge energy consumption is unavoidable. China has to make a balance between developing economy and addressing climate change. This paper focuses on the US climate change policies and its greenhouse gas emissions, and its influences on China climate change policy. China greenhouse gas emissions and relative policies are also analyzed to see what situation China is in, and what challenges that China is facing. Consequently, combing China＇s local situation, we propose several solutions for China to address climate change, i.e. moving towards a low carbon economy, struggling for emitting more, enhancing China-US cooperation, and implementing different climate change policies based on local situation. Meanwhile, the achievements that China has made are also introduced.     

企业管理思想变迁与会计科学发展

企业管理思想变迁对会计科学发展有着重要影响.沿着管理思想的理论脉络探究管理思想变化与会计科学的关系,认为管理思想的每一内核变化对会计科学发展的影响都是深远的,不同程度上促进了会计科学的形成、发展与繁荣.     

加拿大实现碳中和的政策部署与路径

本文根据加拿大联邦政府发布的增强版气候计划,阐述了加拿大实现碳中和的有关政策部署和路径。在围绕碳中和的新一轮全球博弈中,加拿大将减排重点放在能够显著减排的关键领域,给予有利政策和资金支持,并且将政府引导与碳定价机制相结合,从而激励相关行业企业不断革新技术,以技术创新带动绿色低碳产业的发展,进而推动加拿大在后疫情时代实现经济复苏。     

政治关联、审计需求与会计信息质量——基于我国上市公司的经验证据

以2005—2008年在我国沪深两市的民营上市公司为样本,实证分析了上市公司的政治关系、会计信息质量与审计需求之间的相互关系。研究结果显示,有政治关系的上市公司更倾向于选择低水平的审计师,而选择低质量外部审计服务的上市公司的会计信息质量也更低。     

中国政府会计引进权责发生制的必要性和可行性

建国以来,中国政府会计长期以收付实现制为确认基础,但随着国内外环境的巨变,中国有必要引进权责发生制,而且在西方改革经验、中国实践、舆论基础和理论基础四方面具有一定的可行性。     

碳排放会计处理及信息披露差异化研究

公认会计准则缺位使得与碳排放权有关的资产、负债的确认与计量、排放配额远期买卖合约的会计处理存在重大差异;报告边界和营运边界界定的不可比,影响了信息披露的质量。碳排放权的政治特性决定了会计准则制定必须更多地关注会计的目标,决策有用性要求企业以供应链为基础区别排放源,同时披露基于控制权和股权比例的排放信息,通过管理层讨论与分析实现碳排放报告与主流财务报告的有效融合。     

Ecological Political Economy: Towards a Strategic-Relational Approach

This article identifies three distinct traditions in what might be described as ‘ecological political economy’. First, a ‘Promethean’ approach posits that capitalism has a relentless drive towards growth and bears responsibility for the wholesale transformation of nature. Second, critics of sustainable capitalism acknowledge the possibility of capitalist futures with a better management of natural resources and carbon emissions. The Strategic Relational Approach, developed by Bob Jessop and Ngai-Ling Sum, points to a unique third type of ecological political economy. Each approach is shown to have distinct views concerning the commodification of nature, the role of the state and ways to understand ecological and social transitions. The Strategic Relational Approach points to the possibility of counter-hegemonic strategies and collective mobilization to transform the state and so redirect, control and contain capitalist relations with nature.     

中国低碳城市试点计划评述与发展展望

全球气候变化的焦点问题,实质上是发展问题。只有坚持可持续发展,才能最终解决气候变化问题。作为许多重大环境问题的受害者及显著表现场所,城市是发展低碳经济的关键平台。目前,中国低碳城市建设正处于局部试验和区域实践推广的混合转折阶段。过去三年来,在世界自然基金会、国家发展和改革委员会、国家可持续发展实验区等三大计划的引领带动下,中国低碳城市实践工作取得了初步成果,地方政府的积极性高,低碳建设路径多样,但也存在着尚需完善的地方;未来发展中急需从评价指标体系建设、低碳城市规划编制、公众生活方式变革等方面推动中国低碳城市的务实发展。     

会计准则改革与会计质量的改进研究

以新企业会计准则实施前后各一年为研究区间,以一般上市公司为研究样本,针对会计准则和会计质量的变化进行实证研究。建立有关模型,对2006年和2007年的样本公司进行了实证分析。结果表明,新准则在提高价值相关性方面有贡献,也提高了大额亏损确认的频率。但新准则在盈余管理控制上并没能起到显著的效果。因此,新准则对公司会计质量的提高作用是有限的。     

华北地区平原造林工程碳汇能力及碳汇价值研究——以北京市东郊森林公园为例

以北京市东郊森林公园(面积1 290.76hm²)为研究对象,对2012—2031年研究区域内碳汇量进行研究,从碳汇造林项目开发和城市森林碳汇效益评估层面对研究结果进行分析讨论,提出了合理设置项目计入期、深入开展以时间为自变量的城市绿化树种生长和固碳模型研究的建议。研究结果显示:以20年为计入期,北京市东郊森林公园造林工程项目净碳汇量为409 635.92吨,平均吸收固定二氧化碳15.87 t·a^-1·hm^-2,碳汇经济价值为0.13亿～0.65亿元,合每亩每年产生碳汇价值503.7～2 518.569元(1亩=1/15hm²)。造林后第29～31年间,碳汇能力达到最高值16.02 t·a^-1·hm^-2。在19个树种组中,毛白杨组、国槐组和松树组的净碳汇量之和占总净碳汇量的84.41%。     

欧盟碳税政策的经验与启示

随着全球气候变化带来的恶劣影响进一步加剧,减缓和适应气候变化已成为世界各国所关心的重要议题。越来越多的国家采取了各种温室气体减排措施,征收碳税就是其中之一。目前欧盟一些国家已实行碳税,并取得了一定的效果。以芬兰、丹麦、瑞典和英国为例,对这四个国家的碳税情况进行比较分析,以期对中国有所启示。     

The Political Economy of Addressing the Climate Crisis in the Earth System: Undermining Perverse Resilience

The Earth system is a complex adaptive system, characterised by non-linear change and with significant capacity for surprise. In times of systemic crisis, such as dangerous anthropogenic climate change, perverse resilience (for example the structural power of fossil fuel interests in the global economy) can threaten overall Earth system stability. Critical political economic analysis recognises climate change as a threat with significant political economic characteristics and implications. However, key dimensions of climate change as a globally coherent phenomenon, including the important implications of Earth system dynamism and non-linear change, can remain unrecognised, mischaracterised or underestimated. In contrast, resilience approaches describe social-ecological systems but neglect the significance of norms and power relations in human societies. This article builds theory by linking key concepts – hegemony and resilience – from neo-Gramscian political economic analysis and resilience approaches to social-ecological systems. Our objective is to generate a new conceptual framework to improve understanding of the role of politics in social-ecological systems. We use climate change and its mitigation to demonstrate the new framework's potential.     

我国能源消耗和二氧化碳排放的历史特征研究

过去50年是全球气候变暖最显著的50年,全球气候变化已经成为国际社会最为关注的问题。我国是世界上最大的发展中国家,二氧化碳总排放量已经跃居世界第一,担负着减少二氧化碳排放,遏制全球气候变暖的重任。文章采用表观能耗估算法对我国大陆地区的历史能源消耗产生的二氧化碳排放清单进行了估算。研究结果显示,我国以煤为主的能源结构和经济发展优先的发展模式导致了我国巨大的二氧化碳排放量,虽然二氧化碳排放总量每年递增,但是单位GDP产生的二氧化碳排放强度却比较低,呈逐年递减的趋势,人均二氧化碳排放量水平相对发达国家也较低。文章研究结论为我国能源安全和生态环境的可持续发展提供了研究基础。