碳责任账户的目标原则、分配逻辑与框架构建：文献综述

Objective Principles, Allocation Logic and Framework Construction of Carbon Responsibility Accounts: Literature Review

中文关键词:  碳排放责任  碳责任分配原则  供应链  企业  碳责任分配逻辑

英文关键词:carbon emission responsibility  carbon responsibility allocation principle  supply chain  enterprises  carbon responsibility allocation logic

中文摘要:

      气候变化是全人类面临的共同挑战。实施碳排放责任分配是促进多方排放行为主体为应对气候变化采取减排行动的重要手段。由于攸关各参与主体的实际利益，基于不同的分配视角（如生产侧、消费侧等）、减排目标（碳排放总量、碳排放强度等）和分配原则等，碳排放责任分配研究经历了一系列的发展与演化。本文对碳排放责任的历史发展和分配原则演变进行综述，阐述了以公平、效率以及兼具公平和效率为目标导向的碳排放责任分配机制，并从排放配额、排放要求和减排目标三个方面对基于供应链的企业碳责任分配进行了探讨。最后，提出在生产过程日益分散、空间生产碎片化的当前环境下，需要沿着生产网络、确定基于供应链的碳责任分配方案，以激发和鼓励供应链所有成员为减缓气候变化做出共同努力。

英文摘要:

      Climate change is a common challenge facing all mankind. The implementation of carbon emission responsibility allocation is an important means to promote multiple emission actors to take emission reduction actions in response to climate change. Due to the practical interests of all participants, the distribution of carbon emission responsibility has experienced a series of development and evolution based on different distribution perspectives (such as production side, consumption side, etc.), emission reduction targets (total carbon emission, carbon emission intensity, etc.) and distribution principles. This paper summarizes the historical development of carbon emission responsibility and the evolution of distribution principles, expounds the carbon emission responsibility allocation mechanism based on equity, efficiency and both equity and efficiency as goals, and discusses the carbon responsibility allocation of enterprises based on supply chain from three aspects:emission quota, emission requirements and emission reduction targets. This paper proposes that in the current environment where production processes are increasingly decentralized and space production is fragmented, it is necessary to establish a supply chain-based carbon responsibility allocation scheme along the production network to stimulate and encourage all members of the supply chain to make joint efforts to mitigate climate change.