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在联合国的推动下，各国政府有关部门通过艰难的谈判，于1992年5月9日通过了《联合国气候变化框架公约》（朱镕基、李和黄，2015）。1997，日本通过了《京都议定书》。《议定书》引入市场机制，解决减少温室气体（以二氧化碳为代表）的排放问题，即以二氧化碳排放作为商品，形成二氧化碳排放权交易（王等人，2015）。碳交易的基本原则是合同一方是通过从另一方采购来获得减排温室气体，从而实现减排（崔等，2014）。碳交易机制的形成有助于保护环境，但一些学者认为，碳交易增加了较不发达国家企业的负担，因为这些公司可能不得不花费大量购买碳排放（Gambhir et al.，2014），以及碳交易可能限制发展中国家的经济发展潜力（菲利伯特，2005）。然而，更多的学者认为，碳交易将帮助发展中国家提高公司盈利能力（公司et al.，2014）。碳交易的目的是利用市场机制来减少二氧化碳的排放，如果碳交易只会增加较不发达国家企业的负担，不能给他们带来利润，那么碳交易机制可能无法取得预期的成功。本文是通过回顾中国石油天然气集团有限公司碳交易的相关理论和案例研究，以说明碳交易为较不发达国家提供潜在的收益增长工具。Under the impetus of the United Nations, relevant departments of different governments were through difficult negotiations to pass the 'United Nations Framework Convention on Climate Change' on May 9, 1992 (Zhu, Li and Huang, 2015). In 1997, Japan adopted the 'Kyoto Protocol'. The 'Protocol' introduces market mechanisms to address the problem of reducing greenhouse gas (taking carbon dioxide as the representative) emissions, namely, it takes carbon dioxide emissions as a commodity to form trading of carbon dioxide emission right (Wang et al., 2015). The basic principle of carbon trading is that a party of a contract is through purchase from the other party to obtain emission reduction of greenhouse gases, so as to achieve their emission reduction (Cui et al., 2014). Formation of carbon trading mechanisms helps to protect the environment, but some scholars believe that carbon trading increases burden on enterprises of lesser developed countries, as these companies may have to spend a lot on buying carbon allowances (Gambhir et al., 2014), and carbon trading may limit economic development potential of developing countries (Philibert, 2005). However, more scholars hold that carbon trading will help with improving the corporate profitability of developing countries (Zakeri et al., 2014). The purpose of carbon trading is to use market mechanisms to reduce carbon dioxide emissions, if carbon trading only increases the burden on enterprises of lesser developed countries and can not bring profit for them, then carbon trading mechanism probably will not get the desired success. This essay is through reviewing relevant theory and a case study about carbon trading of China National Petroleum Corporation to illustrate that carbon trading provides a potential revenue-enhancing tool for lesser developed countries.

2.0 Main body
2.1 Carbon trading mechanisms
2.2 Legal issues of carbon trading
2.2.1 Determine the theme of carbon trading
2.2.2 Distribution of emission allowances
2.2.3 Supervision of carbon trading
2.2.4 Penalties
2.3 Impact of carbon trading on environment
2.4 Impact of carbon trading on profitability
2.5 Case study
3.0 Discussion

4.0 Conclusion
Although carbon trading may increase the economic burden on enterprises in lesser developed countries in the short term, in the long term, carbon trading can bring more income, reduce energy costs, avoid trade barriers and improve corporate image. In addition, carbon trading does not restrict future development potential of the economy in developing countries but help developing countries to get financial support, technology, and management experience to better achieve industrial upgrading and transformation, so as to achieve sustainable development. Therefore the author of this study believes that carbon trading provides a tool for developing本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。