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

【摘要】：面對著氣候變化給人類帶來的嚴重挑戰(zhàn)，，低碳經(jīng)濟已經(jīng)成為當今世界經(jīng)濟發(fā)展的一種新趨勢。西方發(fā)達國家紛紛加強對低碳領域理論的研究并付諸于實踐，試圖搶占低碳經(jīng)濟制高點。因此發(fā)展低碳經(jīng)濟具有現(xiàn)實的必要性和緊迫性。中國作為負責任的大國，也應該加強低碳領域的理論研究并積極采取措施發(fā)展綠色低碳經(jīng)濟。只有這樣才能夠轉變經(jīng)濟發(fā)展方式，提高資源利用效率，優(yōu)化能源結構，改善不斷惡化的生存環(huán)境。各國發(fā)展低碳經(jīng)濟的政策手段多種多樣，但是財稅政策在其中起到了重要作用，這一趨勢值得我們學習和注意。 低碳經(jīng)濟作為新的經(jīng)濟增長點，對其的研究需要深入進行。低碳經(jīng)濟不同于傳統(tǒng)的經(jīng)濟發(fā)展模式，其強調從生產、流通、分配和消費等產品流通的全過程實現(xiàn)低碳化，即低能耗、低排放、低污染和高能效。當前我國低碳經(jīng)濟發(fā)展存在著很多問題，如低碳稅收政策未實施或實施不到位、財政投入不足、市場引導不夠、碳排放交易制度不完善。本文先從外部性、公共產品、可持續(xù)發(fā)展和生態(tài)資本等基礎理論層面對財稅政策低碳化進行了理論分析并對財稅政策促進經(jīng)濟低碳化發(fā)展的作用機理做了簡單介紹。歐盟、美國和日本等經(jīng)濟發(fā)達地區(qū)在發(fā)展低碳經(jīng)濟的過程中有很多值得我們借鑒的經(jīng)驗。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模型對開征碳稅和實施碳排放交易制度等措施給宏觀經(jīng)濟帶來的影響進行了探討和分析，最終肯定了從典型國家發(fā)展低碳財稅政策經(jīng)驗中所獲得的啟示，也就是從促進稅制“綠色化”，發(fā)揮財政政策的支持、導向作用以及市場機制、財稅政策、行政措施的協(xié)同化三個維度著手，為推動低碳經(jīng)濟發(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.
【學位授予單位】：吉林財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F812.0;F124.5

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