甫於2009 年12 月在哥本哈根落幕之氣候變化綱要公約第15 次締約國大會所發表的「哥本哈根協議」，雖然沒有得到所有締約國的共識而獲得締約國大會的通過，但還是有一份相當具有指標性的文件，於僅有12 段內容之「哥本哈根協議」中，就有高達7 段是提及有關財務資源的重要性，此顯示財務機制於氣候變遷之減緩與調適措施的設計以及執行上的重要性。因此，全球氣候變遷之國際管制架構下設置包括全球環境設施、調適基金等各相關財務機制，此外，其他相關國際組織，包括世界銀行等亦設立各式之財務機制，試圖取得或動員足夠的財務資源，協助其會員國進行氣候變遷之減緩與調適。由此可知財務機制於氣候變遷治理下的重要性，本計畫第一個研究目的即為就重要之國際氣候變遷財務機制加以分析，並歸納出相關制度設計的關鍵要素。就我國氣候變遷相關財務機制的設計，本計畫將分對外與對內兩層次討論。對外之財務機制係指我國的外援政策是否可以或如何將氣候變遷此一國際重要環境議題主流化，據此實際達成協助我邦交國的目的。對內之財務機制則涉及公部門應如何針對我國之氣候變遷減緩與調適政策，設計出適當之財務機制。以氣候變遷減緩而言，我國預計運用之經濟誘因政策工具（排放權交易、能源稅）得如何參考國際間及其他國家的運作經驗，設計適合我國的相關機制。以氣候變遷調適而言，本研究將分析是否可整合目前國內各類與環境議題相關之基金，於我國成立「氣候變遷調適基金」的可行性，再者，本研究亦將分析應透過何種方式提供私部門協助履行相關政策的誘因。本研究於針對國內相關財務機制的設計建議，將參考前述就國際相關財務機制所得出的分析成果。 The “Copenhagen Accord” published after COP 15 to the UN FCCC, albeit not unanimously adopted, is nevertheless an important decision relating to further development of the climate change regime. In this 12—paragraph document, there are seven paragraphs that touch upon issues relating to financial resource and financial mechanism. This illustrates the importance of financial mechanism in adopting and implementing policies on climate change mitigation and adaptation. As a result, various types of financial mechanisms have been designed and implemented under the climate change regime as well as other international organisations, such as the World Bank. These international financial mechanisms are designed to mobilize sufficient resources for countries to address climate change issues. All these have demonstrated the important role financial mechanism plays in any climate change governance regime. The first objective of this research, thus, will focus on analysing different models of financial mechanisms and their significant institutional designs. The second objective of this research will focus on the domestic financial mechanisms, both externally and internally. The external dimension refers to the foreign aid policies and the focus of this research will be on examining the feasibilities of mainstreaming climate change in our foreign aid policies. The internal dimension refers to possible models of financial mechanisms available to the public sector in addressing climate change mitigation and adaptation. For climate change mitigation, this research, by taking experiences from international as well as national practices, will analyse the underpinning factors in successfully implementing economic instruments, such as emissions trading and energy tax, contemplated by the government. For climate change adaptation, the feasibilities of establishing a “climate change adaptation fund” by integrating various environmental-related funds will be analysed. Last but not least, possible incentive measures for the private sectors will also be looked into. All these issues relating to domestic financial mechanisms will build on the research outcome of exploring and evaluating international financial mechanisms so that valuable lessons can be learned.