中文摘要：

在碳减排形势下，如何评价固碳收益价值具有重要的理论与实践意义。论文首先从全球气候变化与碳排放的关联、碳排放与现有经济体系的关联、碳排放空间成为稀缺资源三个方面论证了碳汇效用价值形成的现实基础。然后评述了碳汇价值的构成与度量方法，指出了碳固定与碳蓄积价值的内涵差异。继而总结了碳汇价值的实现机制，认为可以通过碳交易、碳税和固碳项目实际成本3种机制实现碳价格，并在此基础上通过补偿实现碳汇价值。

英文摘要：

In the context of carbon emission reduction, how to evaluate the benefit of carbon storage and sequestration was theoretically and practically critical. In this study, we investigated the linkage between global climate change and carbon emission and linkage between carbon emission and economic system, and found out the carbon emission permits was scarce, which constituted the realistic basis of carbon sink utility value. We reviewed components of the economic value of carbon sink and their measurement methods, and pointed out the concept difference between carbon storage and carbon sequestration. We also identified the mechanisms for fulfilling the economic value of carbon sink and classified them into three types, which were carbon trade, carbon tax and cost of carbon sequestration project. Based on the price of carbon sequestration from these three types of mechanisms, the economic value of carbon sequestration could be fulfilled with economic compensation.