中文摘要：

本文从低碳经济发展战略制定与低碳立法、财政税收、低碳技术研发、新能源等方面探讨了欧盟国家在低碳经济发展中的主要政策措施。我国在发展低碳经济方面面临着产业结构重型化、能耗高与技术水平低下等困难．需要在吸收国际经验的基础上，结合我国的特征制定适合我国国情的低碳经济战略规划，通过构建法律框架、建立财政税收体系、开发低碳技术、提高能源使用效率、树立低碳消费观念，共同推动我国碳排放的降低和经济发展模式的转换。

英文摘要：

The related policy and countermeasures of the low carbon economy development in European Union countries is explored in terms of the formulation of low carbon economy development strategy, low carbon legislation, fiscal taxation, low carbon technology R＆D and new energy. In developing the low carbon economy, China has such difficulties as the heavy industrial structure, the high energy consumption and the low technological level. We should formulate the strategic plan for low carbon economy based on learning from the international experiences and considering Chinese characteristics and the current situation, construct the legal framework, establish the fiscal taxatiotl system, develop low carbon technology, improve the efficiency of energy and foster the concept of low carbon consumption to promote carbon emissions reduction and the transformation of economic development pattern in China.