“认购碳汇”替代性修复责任的司法适用规则研究

Research on the Judicial Application Rules of Alternative Restoration Liability through Carbon Sink Subscription

摘要: “认购碳汇”作为生态环境司法中的替代性修复方式，在恢复性司法理念和“双碳”目标推动下逐渐成为生态环境损害责任承担的重要路径，但司法实践中仍存在法律定位不明、适用标准不一、价值核算规则缺失、履行监督不足及适用范围泛化等问题。本文以《生态环境法典》为制度背景，采用规范分析与实证研究相结合的方法，对113份“认购碳汇”裁判文书进行梳理，分析其法律属性、制度演进及司法适用困境。在此基础上，提出明确适用范围，确立直接修复优先、替代性修复补充的适用顺位，统一碳汇价值核算规则，完善履行监督和资金监管机制，并加强《生态环境法典》与相关制度的规范衔接，以构建科学、统一、可操作的司法适用规则，推动“认购碳汇”替代性修复责任规范化运行。

Abstract: As an alternative approach to ecological restoration in environmental justice, “carbon sink subscription” has gradually become an important means of fulfilling liability for ecological and environmental damage, driven by the restorative justice approach and the “dual carbon” goals. However, judicial practice still faces problems including unclear legal positioning, inconsistent standards of application, the absence of rules for carbon sink valuation, inadequate supervision of performance, and an overly broad scope of application. Against the institutional background of the Ecological and Environmental Code, this study combines normative analysis with empirical research to examine 113 judicial decisions involving carbon sink subscription, analyzing its legal nature, institutional development, and practical difficulties in judicial application. On this basis, the study proposes clarifying its scope of application, establishing a priority order of direct restoration followed by alternative restoration, unifying carbon sink valuation rules, improving performance supervision and fund management mechanisms, and strengthening the coordination between the Ecological and Environmental Code and related legal systems. These measures are intended to establish scientific, consistent, and operational rules for judicial application and promote the standardized implementation of carbon sink subscription as an alternative form of ecological restoration liability.