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Study on Medium-and Long-Term Fiscal Policies to Cope with Climate Change under the"dual carbon"goals

Frontiers of Economics in China-Selected Publications from Chinese Universities 2022年第2期17卷 245-289页

作者： CHEN Shiyi QI Yu School of Economics Anhui UniversityHefei 230601China School of Economics Fudan UniversityShanghai 200433China School of Public Finance and Taxation Zhongnan University of Economics and LawWuhan 430073China

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 an"automatic stabilizer"and 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 the"governance"function 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.

关键词： climate change "dual carbon"goals fiscal policy policy coordination mechanism design

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