中文摘要：

国际贸易中内涵碳排放的责任归属关系到国际减排框架公平性与我国切实经济利益.本文基于由产业链各方共同分担责任的思想,提出了“共同责任”的分摊原则,建立了国际贸易碳排放责任分配的SCR测算模型,将贸易产业链中各方的排放责任在其自身、下游生产者和最终消费者间进行分配;并应用此方法对我国出口贸易中的三大重点行业进行实证测算分析,界定具体行业的贸易双边责任.研究结论认为,共同责任视角使得国际贸易中的出口国和进口国共同对产品生产中的碳排放负责,体现了受益与责任的相匹配.SCR模型下中国作为出口国将承担50％-80％的碳排放责任,其余责任由相应进口国承担.在坚持“共同但有区别的责任”前提下,进口国和出口国共同承担碳排放责任,而分担的份额大小与行业附加值有关,附加值越低,进口国所承担的责任份额也越大.

英文摘要：

The assignment of embodied carbon emission responsibility in international trade is highly related with the equity of international carbon emission reduction framework and domestic economic interests.Based on the principle of “shared responsibility”,an allocation model of carbon emission responsibility named SCR is proposed in this study.The carbon emission responsibility is allocated among the industry itself,the downstream producers and the final consumers in an industrial chain.Further,we select three key industries in China＇ s export trade to calculate the carbon responsibility between trading nations.Our results show that it reflects the consistency of benefit and responsibility that the export and import countries share the responsibility together.China will be responsible for 50％-80％ of the total carbon emissions in these industries and the rest shares are assigned to corresponding import countries.The responsibility shares are mainly decided by the value-added of different industries.The lower the industrial value-added are,the more responsibility the import countries should take.