CAJ | 학술논문

由于碳资产评估是碳交易实现的基础，因此对碳排放权的本质、权利以及价值进行了探究，从资产评估视角就碳排放权的“资产”特性予以释义，界定出碳资产的内涵，并分析了碳资产评估的评估主体、价值类型和评估方法这三个基本要素。我国要培育活跃的碳市场交易体系，掌握碳资产的定价权，需要建立国家层面上公平分配原则和交易体系、活跃而公平的市场机制和碳排放权数据库，只有这样才能在承担大国的环境和社会责任的同时获得经济利益。
유우탄자산평고시탄교역실현적기출，인차대탄배방권적본질、권리이급개치진행료탐구，종자산평고시각취탄배방권적“자산”특성여이석의，계정출탄자산적내함，병분석료탄자산평고적평고주체、개치류형화평고방법저삼개기본요소。아국요배육활약적탄시장교역체계，장악탄자산적정개권，수요건입국가층면상공평분배원칙화교역체계、활약이공평적시장궤제화탄배방권수거고，지유저양재능재승담대국적배경화사회책임적동시획득경제이익。
It is a common principle that the carbon transaction should be according to valuation of carbon assets.Thus the nature, rights and value of carbon emission rights are explored within this paper.The “assets attribute”of carbon emission rights was interpre-ted from the perspective of asset appraisal.And the definition of carbon assets is put forward.Then three principal elements of carbon valuation are elaborated.The elements include valuation subject,bases of value,and valuation approaches.China should cultivate the system of carbon trading market,enhance its activity,and master the pricing right of carbon assets.In order to achieve the objective, it is necessary to establish national principle of fair distribution,trading system,active and fair market mechanism,and carbon emis-sions database.Only in this way can China earn its economic benefits while bearing the environmental and social responsibility as the world power.