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气候变化是当今国际社会普遍关注的全球性问题,碳税一直被认为是有效应对气候变化的经济手段,但单边征收碳税会损害本国产业的国际竞争力.碳税边境调整制度是目前解决竞争力丧失问题的最有效的国际协调方法.由于WTO规则与气候变化多边体制之间存在冲突,碳税边境调整在协调二氧化碳排放和贸易自由化方面存在着一些争议,故本文在分析现有争议的基础上提出进一步完善碳税边境调整制度的建议.“,”The climate change is a global issue that attracts worldwide concern,and carbon tax has been considered as an effective economic approach to cope with climate change,but unilateral carbon tax would damage the international competitiveness of domestic industries.Presently border carbon tax adjustment system is considered as the most effective method for international coordination to solve the loss of competitiveness.However,there are conflicts between WTO rules and climate change multilateral system,as well as between coordinating carbon dioxide emission and trade liberalization in border carbon tax adjustment.This paper presents some suggestions for improving border carbon tax adjustment system on the basis of analyzing the existing disputes.