《保险研究》20231102-《欧盟碳边境调节机制背景下中国低碳转型的风险研究》（林伯强、赵恒松）

［摘   要］2019年，欧盟在《绿色新政》中首次正式提出了碳边境调节机制，其主要目的是解决国际贸易中的碳泄露问题，并保护欧盟本土碳密集产业的竞争力。欧盟是我国重要的贸易合作伙伴，全面评估我国在碳边境调节机制背景下的低碳转型风险具有重要意义。本文首先梳理了欧盟碳边境调节机制的立法过程和政策细节，包括涉及的产品范围、碳排放核算和定价机制等。其次，本文总结了碳边境调节机制实施背景下我国低碳转型的重要风险，包括出口贸易壁垒、高碳行业减排压力、气候资金缺口等。最后，为了全面应对欧盟碳边境调节机制，本文建议我国从以下四个关键方面发力：扩大碳市场覆盖范围，建设国际化的自愿减排交易市场；完善绿色电力交易市场，优先支持高碳行业使用绿电；控制高碳行业新增产能，加快推进绿色转型；提高我国气候治理国际话语权，促进全球气候合作。

［关键词］碳边境调节机制；低碳转型；国际贸易；气候治理

［基金项目］本研究受到国家自然科学基金重点项目“碳中和框架下的能源产业升级、环境污染治理与经济高质量发展”(72133003)；教育部哲学社会科学研究重大课题攻关项目“‘双碳’目标对生产率的中长期影响测度与动态监测研究”(22JZD008)共同资助。

［作者简介］林伯强，厦门大学管理学院中国能源政策研究院院长，教授，博士生导师，研究方向：能源经济；赵恒松，厦门大学管理学院中国能源政策研究院博士研究生，研究方向：能源经济。

The Risk Analysis of China′s Low-Carbon Transformation under the EU Carbon Border Adjustment Mechanism

LIN Bo-qiang,ZHAO Heng-song

Abstract：In 2019,the European Union (EU) introduced the “European Green Deal”,a strategic green growth framework aiming at strengthening its governance capability for climate change.As one of the important supporting measures,the EU formally proposed the concept of the Carbon Border Adjustment Mechanism (CBAM) for the first time.The primary objective of the EU CBAM is to address the issue of carbon leakage in international trade and protect the competitiveness of carbon-intensive industries within the EU.As a key policy for the EU to achieve its climate neutrality goals,CBAM will have a significant impact on global low-carbon transitions and international trade.The EU is an important trading partner for China,making it crucial to comprehensively assess the risks of China′s low-carbon transformation in the context of CBAM.Firstly,this article outlines the legislative process and policy details of the EU CBAM,including the scope of products,carbon emissions accounting,and pricing mechanisms involved.Secondly,the article summarizes the key risks of China′s low-carbon transformation under the implementation of CBAM,including export trade barriers,pressure for emissions reduction in high-carbon industries,and the climate funding gap.Finally,in order to effectively address the EU CBAM,this article recommends that the Chinese government focus on four key areas:expanding the coverage of the carbon market and establishing an international voluntary carbon reduction trading market,improving the green electricity trading market with priority support for high-carbon industries to adopt green energy,controlling the addition of capacity in high-carbon industries,and accelerating the green transformation,as well as enhancing China′s say on international climate governance and promoting global climate cooperation.

Key words：Carbon Border Adjustment Mechanism;low-carbon transformation;international trade;climate governance