氣候資金測量、報告和核證產生于《聯合國氣候變化框架公約》(簡稱《公約》)之下,2009年以來一直是全球氣候談判的重點之一,也是未來全球共同應對氣候變化和不斷增進國際信任的重要環節。《巴黎協定》達成的"每兩年通報"的決定,將推動氣候資金測量、報告和核證得到不斷的加強和完善。本文通過梳理最新的氣候資金機制以及測量、報告和核證的文獻資料和智庫報告,分析了氣候資金測量、報告和核證的內涵、目標和最新進展,以及公約框架下面臨的挑戰。分析指出,目前不同的氣候資金統計和核算機構的資金分類標準存在差異,數據可比性有待改善;缺乏從資金上游到下游的反饋機制,影響氣候資金測量、報告和核證體系的完整性;氣候資金計量體系雖然正在發展和完善之中,但仍然難以提供準確的資金"支付"數據。據此,文章提出了構建綜合性的國際氣候資金測量、報告和核證體系的重點任務:建立具有統一數據基礎和核算口徑的氣候資金測量體系,建立操作指南更為詳細、形式更為標準統一的氣候資金報告體系,以及"自上而下"和"自下而上"相結合的氣候資金核證機制。最后,文章指出國際氣候資金測量、報告和核證體系的構建需要發達國家和發展中國家在堅持公約資金機制的基礎上共同參與和協作。作為國際上少數幾個向GEF捐資的發展中國家之一,中國在參與過程中應力爭體現發展中國家對氣候資金性質的主張以及對測量、報告和核證機制的關鍵概念和范圍界定的主張,影響國際氣候資金機制的運營規則和技術規則。

The Measurement,Reporting and Verification( MRV) of climate finance was originated from the United Nations Framework Convention on Climate Change( UNFCCC). It has been one of the key issues of global climate negotiations since 2009 and will continue to be of significant importance in addressing climate change and strengthening international trust. The decision of ‘biennially communicate’agreed in Paris Agreement will strengthen and improve the MRV of climate finance. This paper analyses the concept,the objective and the updated progress of the MRV of climate finance based on review of the updated literatures and think-tank reports regarding climate finance mechanisms and MRV. The paper also illustrates the challenges faced with the MRV under the UNFCCC.The paper presents that the comparability of climate finance data needs to be improved due to the varieties of climate finance classifications used by different statistics and accounting organizations. Moreover,the integrality of the MRV system of climate finance has been impaired by the lack of feedback mechanism from the recipients to the contributors. Although the accounting system of climate finance is developing and improving,it remains incapacity in providing accurate data of climate finance disbursement. Responding to the above challenges,this paper proposes the key tasks in establishing a comprehensive international MRV system of climate finance.The tasks involve developing a measurement system of climate finance with consistent data basis and accounting basis,a reporting system with more detailed guidance and more standardized formats,as well as verification mechanisms balancing top-down and bottomup verification processes. In the last section,this paper concludes that the construction of an international MRV system of climate finance requires the cooperation and negotiations between developed Parties and developing Parties under the UNFCCC. As one of the few developing donors to Global Environmental Facility,it is suggested that China clarify the propositions of developing Parties in climate finance attributes,key concept and coverage of the MRV mechanism,and make effort in influencing the operating and technical rules of international climate finance mechanisms.