我国碳交易市场的理论依据与现实发展——基于碳交易与碳税对比
The Theoretical Basis and Practical Development of China’s Carbon Market—Based on the Comparison between Carbon Trade and Carbon Tax

2021年，我国订立了“3060双碳”计划，即2030年达到碳达峰，2060年达成碳中和。碳排放的治理本质上是对碳排放产生的生产负外部性的治理，征收碳税和碳排放权交易是治理碳排放问题的重要手段，其理论基础分别是庇古税和科斯定理。本文基于外部性理论并对比了碳税与碳交易方法，讨论了中国碳交易市场开市以来的现实发展问题，并针对性地提出了一些建议。
In 2021, China established the “3060 Carbon Neutrality” plan, aiming to reach the carbon peak by 2030 and achieve carbon neutrality by 2060. The governance of carbon emissions is essentially the governance of the negative externalities generated by carbon emissions. Imposing carbon taxes and implementing emissions allowance trading are important means to address the issue of carbon emissions governance, with their theoretical foundations being the Pigouvian tax and Coase theorem, respectively. This paper is based on the theory of externalities and compares the methods of carbon tax and carbon trading, discussing the practical development issues of China’s carbon market since its establishment, and providing some recommendations.