| dc.contributor.advisor | 許崇源 | zh_TW |
| dc.contributor.author (Authors) | 石蕙語 | zh_TW |
| dc.contributor.author (Authors) | Shih, Huei-Yu | en_US |
| dc.creator (作者) | 石蕙語 | zh_TW |
| dc.creator (作者) | Shih, Huei-Yu | en_US |
| dc.date (日期) | 2026 | en_US |
| dc.date.accessioned | 2-Mar-2026 12:39:53 (UTC+8) | - |
| dc.date.available | 2-Mar-2026 12:39:53 (UTC+8) | - |
| dc.date.issued (上傳時間) | 2-Mar-2026 12:39:53 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G0112353104 | en_US |
| dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/161889 | - |
| dc.description (描述) | 碩士 | zh_TW |
| dc.description (描述) | 國立政治大學 | zh_TW |
| dc.description (描述) | 會計學系 | zh_TW |
| dc.description (描述) | 112353104 | zh_TW |
| dc.description.abstract (摘要) | 為因應全球氣候變遷挑戰及實現2050年淨零排放目標，我國透過《氣候變遷因應法》建構氣候治理之法制基礎，涵蓋碳費及總量管制與排放交易等碳定價機制。在執行策略上，我國採循序漸進之方式，短期內優先實施碳費，中長期則研議實施總量管制與排放交易制度。依據環境部規劃，將於2026年下半年啟動總量管制與排放交易制度之試行，並預計於2027年形成兩項制度併行之雙軌制碳定價架構。
相較於先行推動的碳費，總量管制與排放交易之實施面臨制度設計及制度相容性之雙重挑戰。前者涉及如何依據我國排放現況、減量目標及行政量能，合理訂定排放上限、配額分配方式及抵換機制，以兼顧減碳成效與市場流動性；後者則須考量新制如何與現行碳費、碳信用機制及溫室氣體盤查登錄制度有效整合。
本文首先探討碳定價的背景、意涵、類別及法律性質，建構碳定價的理論基礎。其次，分析並比較發展成熟之歐盟及韓國總量管制與排放交易制度，作為我國制度設計的借鏡。參酌國際經驗並考量我國現行制度，本文依據《排放交易實務：設計與實施手冊》（Emissions Trading In Practice: A Handbook on Design and Implementation）第二版之架構，提出我國總量管制與排放交易之制度設計建議。此外，本文亦探討我國現行碳定價制度之會計處理，以及碳定價資訊於永續揭露準則S1號及S2號（IFRS S1、S2）下之揭露議題，釐清相關規範之適用，並提供企業財務報導與資訊揭露之實務參考。 | zh_TW |
| dc.description.abstract (摘要) | In response to the challenges of global climate change and the goal of achieving net-zero emissions by 2050, Taiwan has established a legal foundation for climate governance through the “Climate Change Response Act”, which encompasses carbon pricing mechanisms such as carbon fee and cap-and-trade Scheme. Regarding the implementation strategy, Taiwan adopts a gradual approach: prioritizing the carbon fee in the short term, while evaluating the introduction of cap-and-trade scheme in the medium-to-long term. According to the Ministry of Environment, a pilot cap-and-trade scheme will launch in the second half of 2026, with the aim of establishing a dual-track carbon pricing framework where both systems operate in parallel by 2027.
Compared to the carbon fee implemented earlier, the implementation of cap-and-trade faces dual challenges of system design and system compatibility. The former involves how to reasonably determine the emission cap, allowance allocation methods, and offset mechanisms based on Taiwan's emission status, reduction targets, and administrative capacity, in order to balance reduction effectiveness and market liquidity. The latter requires policymakers to consider how the new system can be effectively integrated with the existing carbon fee, carbon credit mechanisms, and the greenhouse gas (GHG) inventory and registration system.
This study first explores the background, implications, categories, and legal nature of carbon pricing to construct a theoretical foundation. Secondly, it analyzes and compares the mature Emissions Trading System (ETS) of the EU and South Korea to serve as a reference for ETS design. Drawing on international experience and considering Taiwan's existing systems, this study proposes recommendations for the design of Taiwan's cap-and-trade scheme based on the framework of Emissions Trading In Practice: A Handbook on Design and Implementation (2nd Edition). Furthermore, this study explores the accounting treatment of Taiwan's current carbon pricing system and disclosure issues regarding carbon pricing information under IFRS Sustainability Disclosure Standards S1 and S2 (IFRS S1, S2), clarifying the application of relevant regulations and providing practical references for corporate financial reporting and information disclosure. | en_US |
| dc.description.tableofcontents | 謝辭 I
摘要 II
Abstract III
目錄 IV
圖目錄 V
表目錄 VI
第一章 緒論 1
第一節 研究動機與目的 1
第二節 研究問題 3
第三節 研究方法 4
第四節 研究架構 4
第二章 碳定價理論基礎 5
第一節 環境政策工具之流變 5
第二節 碳定價 7
第三章 國際碳定價制度 25
第一節 國際碳定價制度概述 25
第二節 歐盟及韓國之總量管制與排放交易 26
第四章 我國碳定價制度 38
第一節 我國溫室氣體排放趨勢 38
第二節 我國溫室氣體減量目標 40
第三節 我國碳定價制度之基礎 42
第四節 我國現行之碳定價制度 55
第五節 總量管制與排放交易於我國實施之規劃 64
第五章 我國碳定價制度之揭露與會計處理 74
第一節 我國現行碳定價制度之會計處理 74
第二節 我國碳定價制度於IFRS S1及S2下之揭露 80
第六章 結論與建議 85
參考文獻 87 | zh_TW |
| dc.format.extent | 2410921 bytes | - |
| dc.format.mimetype | application/pdf | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0112353104 | en_US |
| dc.subject (關鍵詞) | 碳定價 | zh_TW |
| dc.subject (關鍵詞) | 總量管制與排放交易 | zh_TW |
| dc.subject (關鍵詞) | 氣候變遷因應法 | zh_TW |
| dc.subject (關鍵詞) | 永續資訊揭露 | zh_TW |
| dc.subject (關鍵詞) | Carbon pricing | en_US |
| dc.subject (關鍵詞) | Cap-and-Trade Scheme | en_US |
| dc.subject (關鍵詞) | Climate Change Response Act | en_US |
| dc.subject (關鍵詞) | Sustainability information disclosure | en_US |
| dc.title (題名) | 我國碳定價制度研究： 以總量管制與排放交易為核心 | zh_TW |
| dc.title (題名) | A study on the carbon pricing system in Taiwan: Focusing on Cap-and-Trade Scheme | en_US |
| dc.type (資料類型) | thesis | en_US |
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