为应对全球变暖所带来的威胁和挑战,《京都议定书》创造性地利用市场机制取代行政强制措施来减少温室气体排放。本文从经济学的相关概念和理论出发,分析了碳排放交易机制的产生、会计确认、存在的问题(碳关税和资本炒作)以及金融支持。 In response to the threats and challenges posed by global warming, the Kyoto Protocol has creatively used market mechanisms to replace administrative coercion to reduce greenhouse gas emissions. Based on the related concepts and theories of economics, this paper analyzes the generation of carbon emission trading mechanism, accounting confirmation, existing problems (carbon tariffs and capital speculation) and financial support.