Study on Medium-and Long-Term Fiscal Policies to Cope with Climate Change under the"Dual Carbon"Goals

作     者：CHEN Shiyi QI Yu CHEN Shiyi;QI Yu

作者机构：School of EconomicsAnhui UniversityHefei 230601China School of EconomicsFudan UniversityShanghai 200433China School of Public Finance and TaxationZhongnan University of Economics and LawWuhan 430073China 

出 版 物：《Frontiers of Economics in China-Selected Publications from Chinese Universities》 (中国高等学校学术文摘·经济学（英文版）)

年 卷 期：2022年第17卷第2期

页      面：245-289页

学科分类：02[经济学] 0202[经济学-应用经济学] 020203[经济学-财政学（含∶税收学）] 

基　　金：supported by the Group Project for Innovation Research under the National Natural Science Foundation of China(NSFC)"Research on China's Economic Development Law and Governance Mechanism"(No.72121002) General Project of the NSFC"Design of Fiscal Incentive Mechanism to Promote Green Transformation:From a Perspective Linking the Relationship between Central/Local Governments and Enterprises"(No.72173136) 

主　　题：climate change "dual carbon"goals fiscal policy policy coordination mechanism design 

摘      要：Carbon peaking and carbon neutrality constitute an extensive,profound and systemic economic and social *** is worthwhile to explore how fiscal policy,as a key institutional arrangement in the public policy system to cope with climate change,can play a fundamental and pillar *** on literatures,theories and empirical materials,this paper systematically explores the relationship between climate change and public *** fiscal impact of climate change will eventually be reflected in fiscal behavior,fiscal costs and fiscal relations,and the fiscal system has the adaptability of anautomatic stabilizerand the proactiveness to enable the Discretionary Approaches function when facing climate change *** implies such a governance logic of fiscal policy that is systematic,forward-looking and flexible in addressing climate *** the future,it is necessary to further incorporate climate change or related environmental factors into the fiscal policy framework,target the two key aspects of mitigation and adaptation,and carry out a holistic,systematic and forward-looking reform of the existing fiscal expenditure policy,fiscal revenue policy,fiscal investment and financing policy,government budget system,government procurement policy and ecological compensation *** highlighting thegovernancefunction of fiscal policy in addressing climate change,Chinese government needs to strengthen the coordination and collaboration between fiscal policy tools and other public policies,and magnify the governance effectiveness of fiscal policy in the process of addressing climate *** paper helps understand the positioning,role and influence of fiscal policy in the process of addressing climate change,provides a basis for better playing the fundamental and underpinning role of the modern fiscal system in the governance of ecological civilization,and presents an analytical framework for building a theoretical system of ecological fiscal governance.