欧盟碳边境调节机制下我国碳市场衔接的法律问题研究

A Study on Legal Issues Concerning the Integration of China’s Carbon Market in the Context of the EU Carbon Border Adjustment Mechanism

摘要: 2026年欧盟碳边境调节机制正式进入证书购买阶段，我国碳排放权交易市场在法律层面面临核算认可、制度效力与数据合规三重对接障碍。CBAM将进口产品的碳成本与欧盟碳市场挂钩，而我国碳市场以免费配额为主、核算标准未获互认、相关立法层级较低且缺乏对外衔接条款，加之碳数据出境规则不清，导致出口企业陷入合规两难。本文在厘清CBAM法律性质的基础上，分析上述规范冲突，提出推动核算标准互认立法、提升碳市场法律位阶并植入衔接条款、建立碳数据出境专项合规机制及善用WTO争端解决等法律对策，主张以国内碳市场的法治升级回应单边碳边境措施。

Abstract: In 2026, the EU Carbon Border Adjustment Mechanism (CBAM) will officially enter the certificate purchase phase, and China’s carbon emissions trading market faces three major obstacles at the legal level: recognition of accounting methods, institutional effectiveness, and data compliance. CBAM links the carbon costs of imported products to the EU carbon market, whereas China’s carbon market primarily relies on free allowances, lacks mutual recognition of accounting standards, has legislation at a relatively low legal level, and lacks provisions for external alignment. Coupled with unclear rules regarding carbon data export, these factors have left exporting enterprises in a compliance dilemma. Building on a clarification of the legal nature of CBAM, this paper analyzes the aforementioned regulatory conflicts and proposes legal countermeasures, including promoting legislation for mutual recognition of accounting standards, elevating the legal status of the carbon market and incorporating linkage provisions, establishing a specialized compliance mechanism for carbon data exports, and making effective use of WTO dispute settlement. It advocates responding to unilateral carbon border measures through the legal upgrading of the domestic carbon market.