隨著全球碳權市場的快速發展，碳定價工具已成為全球減碳趨勢的核心。本論文旨在深入研究全球包含台灣的碳制度，以揭示其現況和相關流程。論文分為三大部分，將說明當今碳市場的概況、分析台灣碳制度現況以及企業因應之道。首先探討碳制度的起源與碳定價市場，對不同的碳定價工具進行詳細的分析，包含碳稅、排放交易制度及碳信用機制。其次，對全球碳制度現況進行概述並針對台灣現況進行詳述。最後，針對台灣碳制度進行SWOT分析、溫室氣體排放量與財務因子之間關連以及碳費對台灣企業的影響，除了分析台灣碳制度利弊及其未來展望，也針對台灣企業如何因應提出了建議。研究結果建議台灣政府應盡早成立排放交易機制並針對各產業營收高的企業首先進行轉型輔助，而企業則應盡早進行碳盤查以及相關減排活動以降低碳費所帶來之碳成本影響。

With the rapid development of the global carbon market, carbon pricing tools have become the core of global carbon reduction trends. This thesis aims to delve into both global and Taiwanese carbon regulations, clarifying their current state and related processes. The paper is organized into three sections: a detailed overview of the carbon market, an analysis of Taiwan's current carbon system, and strategies for businesses to adapt. It begins with exploring the origins of carbon systems and carbon pricing markets, providing an in-depth analysis of different carbon pricing tools, including carbon taxes, emission trading systems, and carbon credit mechanisms. It then offers a comprehensive look at the global carbon system, specifically detailing Taiwan's current situation. Lastly, it presents a SWOT analysis of Taiwan's carbon system, studies the correlation between greenhouse gas emissions and financial factors, and explores the impact of carbon fees on Taiwanese businesses. Apart from analyzing the advantages and disadvantages of Taiwan's carbon system and its future prospects, the paper also suggests how Taiwanese businesses should respond. The findings recommend that the Taiwanese government should establish an emission trading mechanism as early as possible and primarily assist high-revenue industries in their transitions. Furthermore, businesses should proactively conduct carbon audits and undertake emission reduction activities to minimize the impact of carbon costs resulting from carbon fees.

論文審定書 i
誌謝 ii
摘要 iii
Abstract iv
目錄 v
圖次 vii
表次 viii
第一章　緒論 1
1.1 研究動機 1
1.2 研究目的 5
1.3 研究架構 6
第二章　文獻回顧 7
2.1 國際碳制度相關研究 7
2.2 台灣碳制度相關研究 8
第三章　碳權起源 10
3.1 碳定價市場 11
3.2 碳定價工具 14
第四章　全球碳市場現況 23
4.1 國際碳市場 23
4.2 台灣碳市場 37
第五章　研究結果 47
5.1 SWOT分析──針對台灣碳制度 47
5.2 台灣企業排放量與財務因子分析 53
5.3 碳費對台灣企業影響分析 56
第六章　結論與建議 59
6.1 總結研究結果 59
6.2 台灣碳制度因應之道 60
6.3 台灣企業因應之道 61
參考文獻 62
附錄 67
附錄一 環保署之碳盤查對象：第一批排放源 67
附錄二 各企業碳費與碳費營業利益比詳細資料表 68

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