| With the continuous progress of the globalization process,the scale of trade goods is also growing.Environmental pollution problems caused by the production of trade goods have attracted the world's great importance attention.In particular,the issue of carbon emissions in international trade has caused international community widespread hot debate,which focus on the cognition of pollution situation and identification of pollution responsibilities.For a long time,the majority of developing countries have undertaken more processing trade products with "high energy consumption" in the international division of labor.The export products often have low ability of creating value for their own countries,but cause more domestic carbon emissions.Therefore,the developing countries were denounced by the developed countries as the initiators of climate change.For this,the developing countries should be clear their own pollution situation,including pollution levels,pollution transfer situation and the return rate of emission pollution in the international trade.In general,a country's export goods are aimed to meet the production and final needs of other countries.The responsibility of carbon dioxide emissions in the production process of trade goods should be shared by the producers and consumers due to both are the beneficiaries of trade goods.However,the current"Territorial responsibility principle" of the carbon responsibility program put all the carbon emissions responsibility to the producers,which is obviously unreasonable.In order to overcome the drawbacks of the "Territorial responsibility principle",the international community put forward the "Consumer responsibility principle".But the producers are difficult to take the initiative to reduce emission in this accounting program,meanwhile,the consumers show inert willingness to bear the responsibility of carbon emissions.Under the condition of ongoing controversy over the"Territorial responsibility principle" and "Consumer responsibility principle",the responsibility program of trade carbon emissions has been stagnant.Therefore,the study on the trade carbon emissions pollution and liability accounting in this paper has the following three aspects of practical significance:(1)to help most developing countries reverse the unfavorable situation of international environmental negotiations;(2)provide the reasonable basis of trade transformation to the most developing countries;(3)provide a idea about solving the international issue of responsibility for trade environmental pollution to the international community.On the basis of synthesizing relevant literatures on the scale calculation of Trade Embodied Carbon,the scale calculation of Trade in Value Added,and the accounting of trade carbon emissions responsibility,the research route of this paper can be summarized as follows:Based on the WIOD data,the Multi-Regional Input-output Model is used to calculate the scale of embodied carbon and trade value added of each country.Analyzed the pollution levels and dynamic evolution trend of trade carbon emissions in global and six major economies,the transfer law of trade carbon emissions,and the return rate of exports' pollution of various economies,and clarified the situation of major economies,embodied carbon in trade.Then,under the principle of "shared responsibility",we try to define the carbon responsibility of trade by constructing "profit factor" and "efficiency factor" in combination with the actual trade situation between countries,and compare the carbon emissions responsibility changes under the perspectives of "Territorial responsibility principle","Consumer responsibility principle" and "Shared responsibility".Research result shows that:(1)Global trade carbon has a high pollution levels and the share of trade carbon emissions in the global carbon footprint was more than 21%in the years of the sample year,which still remains increasing trend.And embodied carbon in trade between major economies is also larger.Trade embodied carbon has become a vital statistical indicator of international environmental issues.Moreover,the definition of its responsibility relates lots of countries,vital interests,which cannot be ignored.(2)The international flowing law of the trade embodied carbon is from broadly by the vast number of developing countries and less developed regions to the developed countries and regions.In international trade,net exporters of trade embodied carbon are mostly labor-intensive and resource-intensive developing countries(such as China,Russia,and India),and net importers are technology-intensive developed countries or regions(such as the European Union,the United States and Japan)and developing countries(such as Brazil)with raw materials and primary processed products as their main export commodities.(3)Ininternational trade,technology-intensive and service-intensive developed countries(such as the European Union,the United States and Japan)are "high return rate countries,while energy-intensive or labor-intensive developing countries(such as Russia?China?Indian)are "low return rate" countries.(4)In the years of sample,the actual carbon emissions responsibility of intensive technologies and intensive industries developed countries such as the EU,the United States and Japan was underestimated,while the actual carbon emission obligations of resource-intensive developed countries such as Australia and Canada were overestimated in early year and later were underestimated.And the actual carbon emissions from labor-intensive and resource-intensive countries such as China,India and Russia were always overvalued,while the actual carbon emissions from countries such as Brazilian countries with raw materials and primary processed products as major exports were also undervalued.(5)During the years of the sample,the intensive technologies and intensive industries such as the European Union,the United States and Japan have a large gap in the internal demand and domestic production of "high emission"products,while China and Russia have a large surplus in domestic production and internal demand of "high emission" products,which indicates that the demand for"high-emission" products in many developed countries is being met by imports of"high-emission" products from most developing countries.There are two innovations in this paper:(1)the combination of trade embodied carbon and trade added value analyzes the return rate of various countries' emission pollution,which will help developing countries,especially China,to identify the positioning of global trade,and provide the basis for its trade structure adjustment.(2)In the context of the stagnation of the international carbon emissions accounting program,by constructing profit factors and efficiency factors,this paper tries to allocate trade carbon emissions responsibility combined with the special trade situation between countries,which prevent the occurrence of carbon leakage in trade to a great extent while ensuring fairness at the same time.There are two shortcomings in this paper:(1)The global input-output table and the various sectors of the carbon dioxide emissions data is more difficult to obtain,this article can only study global trade embodied carbon between1995 to 2009 due to the data constraints.(2)The profit factor adopted in the shared responsibility model is developed based on the "benefit principle",but the value added of the export is only a static manifestation of the benefit of a country.In essence,the benefit of a country in trade also includes the domestic production environment changes and other dynamic factors due to the introduction of foreign advanced production technology.But it is difficult to quantify,so this article is still using static benefits of trade added value. |
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