统计研究

“双碳”目标下，绿色金融成为推动经济社会发展绿色化、低碳化的重要驱动力，但目前尚未有经济体系统性地建立起绿色金融统计体系，我国绿色金融统计制度也仍处于初步探索阶段。绿色金融统计标准作为基础性制度，在推进政策激励扶持，规范绿色金融发展，构建绿色金融统计制度体系方面意义重大。为此，本文基于名单目录式和原则性两种分类方法归纳了国内外绿色分类标准的界定情况，总结我国绿色分类的特色，并从统计层次、政策力度、统计口径及指标设置等方面对国内外绿色金融统计标准进行比较，剖析了当前绿色金融统计标准的共性与差异，最后结合我国绿色金融统计标准的优势与不足，探讨进一步深化与完善相关标准的具体措施。本研究有助于完善绿色金融统计与核算等相关基础理论，为建立健全绿色金融统计制度与体系等实践工作提供参考。

In the context of carbon peaking and carbon neutrality goals, green finance has become an important driving force to promote green and low-carbon economic and social development, but at present,no economy has systematically established a green finance statistical system, and the green finance statistical system in China is still in the preliminary exploration stage. As a fundamental institutional system,the statistical standard of green finance is of great significance in promoting policy incentives and support,standardizing the development of green finance, and building a statistical system of green finance.Therefore, this paper summarizes the definition of domestic and international green taxonomy, the characteristics of green taxonomy in China with list-based and principle-based methods, and makes green finance international comparison from the aspects of statistical layers, policy implementation, statistical caliber and statistical indicators. In addition, this paper expounds the commonalities and differences of the current green finance statistical standards at home and abroad, and finally discusses the concrete measures to improve the relevant standards according to the advantages and shortcomings of the green finance statistical standards in China. This study is helpful to improve the relevant basic theories of green finance statistics and accounting, and provide reference for the practices of establishing and improving the statistical system of green finance.