本文選題：低碳經(jīng)濟(jì) + 可持續(xù)發(fā)展�。� 參考：《吉林財(cái)經(jīng)大學(xué)》2014年碩士論文

【摘要】：面對(duì)著氣候變化給人類帶來的嚴(yán)重挑戰(zhàn)，，低碳經(jīng)濟(jì)已經(jīng)成為當(dāng)今世界經(jīng)濟(jì)發(fā)展的一種新趨勢(shì)。西方發(fā)達(dá)國(guó)家紛紛加強(qiáng)對(duì)低碳領(lǐng)域理論的研究并付諸于實(shí)踐，試圖搶占低碳經(jīng)濟(jì)制高點(diǎn)。因此發(fā)展低碳經(jīng)濟(jì)具有現(xiàn)實(shí)的必要性和緊迫性。中國(guó)作為負(fù)責(zé)任的大國(guó)，也應(yīng)該加強(qiáng)低碳領(lǐng)域的理論研究并積極采取措施發(fā)展綠色低碳經(jīng)濟(jì)。只有這樣才能夠轉(zhuǎn)變經(jīng)濟(jì)發(fā)展方式，提高資源利用效率，優(yōu)化能源結(jié)構(gòu)，改善不斷惡化的生存環(huán)境。各國(guó)發(fā)展低碳經(jīng)濟(jì)的政策手段多種多樣，但是財(cái)稅政策在其中起到了重要作用，這一趨勢(shì)值得我們學(xué)習(xí)和注意。 低碳經(jīng)濟(jì)作為新的經(jīng)濟(jì)增長(zhǎng)點(diǎn)，對(duì)其的研究需要深入進(jìn)行。低碳經(jīng)濟(jì)不同于傳統(tǒng)的經(jīng)濟(jì)發(fā)展模式，其強(qiáng)調(diào)從生產(chǎn)、流通、分配和消費(fèi)等產(chǎn)品流通的全過程實(shí)現(xiàn)低碳化，即低能耗、低排放、低污染和高能效。當(dāng)前我國(guó)低碳經(jīng)濟(jì)發(fā)展存在著很多問題，如低碳稅收政策未實(shí)施或?qū)嵤┎坏轿�、�?cái)政投入不足、市場(chǎng)引導(dǎo)不夠、碳排放交易制度不完善。本文先從外部性、公共產(chǎn)品、可持續(xù)發(fā)展和生態(tài)資本等基礎(chǔ)理論層面對(duì)財(cái)稅政策低碳化進(jìn)行了理論分析并對(duì)財(cái)稅政策促進(jìn)經(jīng)濟(jì)低碳化發(fā)展的作用機(jī)理做了簡(jiǎn)單介紹。歐盟、美國(guó)和日本等經(jīng)濟(jì)發(fā)達(dá)地區(qū)在發(fā)展低碳經(jīng)濟(jì)的過程中有很多值得我們借鑒的經(jīng)驗(yàn)。為了使政策建議具有說服力，本文除使用了定性分析方法之外，還采用了定量分析法，即基于GRE模型對(duì)開征碳稅和實(shí)施碳排放交易制度等措施給宏觀經(jīng)濟(jì)帶來的影響進(jìn)行了探討和分析，最終肯定了從典型國(guó)家發(fā)展低碳財(cái)稅政策經(jīng)驗(yàn)中所獲得的啟示，也就是從促進(jìn)稅制“綠色化”，發(fā)揮財(cái)政政策的支持、導(dǎo)向作用以及市場(chǎng)機(jī)制、財(cái)稅政策、行政措施的協(xié)同化三個(gè)維度著手，為推動(dòng)低碳經(jīng)濟(jì)發(fā)展提供了全新視角。
[Abstract]:Facing the serious challenge of climate change, low-carbon economy has become a new trend in the world economy. Western developed countries have strengthened the theory of low-carbon field and put it into practice, trying to seize the commanding point of low-carbon economy. Therefore, it is necessary and urgent to develop low-carbon economy. As a responsible country, China should also strengthen the theoretical research in low-carbon field and take active measures to develop green low-carbon economy. Only in this way can we change the mode of economic development, improve the efficiency of resource utilization, optimize the energy structure and improve the deteriorating living environment. There are a variety of policy measures to develop low-carbon economy, but fiscal and tax policies play an important role in the development of low-carbon economy. This trend is worthy of our study and attention. As a new economic growth point, low-carbon economy needs to be studied deeply. The low-carbon economy is different from the traditional economic development model, which emphasizes the realization of low carbonization in the whole process of production, circulation, distribution and consumption of products, that is, low energy consumption, low emissions, low pollution and high energy efficiency. At present, there are many problems in the development of low-carbon economy in China, such as the low carbon tax policy has not been implemented or not implemented, the financial investment is insufficient, the market guidance is not enough, and the carbon emissions trading system is not perfect. In this paper, the basic theories of externality, public goods, sustainable development and ecological capital are analyzed theoretically, and the mechanism of fiscal and taxation policies promoting the development of economic low carbonization is briefly introduced. The European Union, the United States and Japan and other economically developed regions have a lot of experience to learn from in the process of developing low-carbon economy. In order to make the policy recommendations persuasive, in addition to the qualitative analysis method, the quantitative analysis method is also used in this paper. Based on the GRE model, this paper discusses and analyzes the impact of the introduction of carbon tax and the implementation of carbon emissions trading system on the macro-economy, and finally confirms the enlightenment gained from the experience of developing low-carbon fiscal and taxation policies in typical countries. In other words, from the three dimensions of promoting the "green" of tax system, giving full play to the support of fiscal policy, guiding role and the coordination of market mechanism, fiscal and tax policy and administrative measures, it provides a new perspective for promoting the development of low-carbon economy.
【學(xué)位授予單位】：吉林財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.0;F124.5

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