中文摘要：

气候资金测量、报告和核证产生于《联合国气候变化框架公约》（简称《公约》）之下，2009年以来一直是全球气候谈判的重点之一。也是未来全球共同应对气候变化和不断增进国际信任的重要环节。《巴黎协定》达成的“每两年通报”的决定，将推动气候资金测量、报告和核证得到不断的加强和完善。本文通过梳理最新的气候资金机制以及测量、报告和核证的文献资料和智库报告。分析了气候资金测量、报告和核证的内涵、目标和最新进展，以及公约框架下面临的挑战。分析指出，目前不同的气候资金统计和核算机构的资金分类标准存在差异．数据可比性有待改善；缺乏从资金上游到下游的反馈机制，影响气候资金测量、报告和核证体系的完整性；气候资金计量体系虽然正在发展和完善之中。但仍然难纠提供准确的资金“支付”数据。据此。文章提出了构建综合性的国际气候资金测最、报告和核证体系的重点任务：建立具有统一数据基础和核算口径的气候资金测量体系。建立操作指南更为详细、形式更为标准统一的气候资金报告体系，以及“自上而下”和“自下而上”相结合的气候资金核证机制。最后，文章指出国际气候资金测量、报告和核证体系的构建需要发达国家和发展中国家在坚持公约资金机制的基础上共同参与和协作。作为国际上少数几个向GEF捐资的发展中国家之一，中国在参与过程中应力每体现发展中阉家对气候资金性质的主张以及对测蠡、报告和核证机制的关键概念和范围界定的主张。影响国际气候资金机制的运营规则和技术规则。

英文摘要：

The Measurement, Reporting and Verification （MRV） of climate finance was originated from the United Nations Framework Convention on Climate Change （UNFCCC）. It has been one of the key issues of global climate negotiations since 2009 and will continue to be of significant importance in addressing climate change and strengthening international trust. The decision of ＇ biennially communicate＇ agreed in Paris Agreement will strengthen and improve the MRV of climate finance. This paper analyses the concept, the objective and the updated progress of the MRV of climate finance based on review of the updated literatures and think-tank reports regarding climate finance mechanisms and MRV. The paper also illustrates the challenges faced with the MRV under the UNFCCC. The paper presents that the comparability of climate finance data needs to be improved due to the varieties of climate finance classifications used by different statistics and accounting organizations. Moreover, the integrality of the MRV system of climate finance has been impaired by the lack of feedback mechanism from the recipients to the contributors. Although the accounting system of climate finance is developing and improving, it remains incapacity in providing accurate data of climate finance disbursement. Responding to the above challenges, this paper proposes the key tasks in establishing a comprehensive international MRV system of climate finance. The tasks involve developing a measurement system of climate finance with consistent data basis and accounting basis, a reporting system with more detailed guidance and more standardized formats, as well as verification mechanisms balancing top-down and bottom- up verification processes. In the last section, this paper concludes that the construction of an international MRV system of climate finance requires the cooperation and negotiations between developed Parties and developing Parties under the UNFCCC. As one of the few developing donors to Global Environmental Facility, it is suggested that