摘要: 实现“30·60”碳目标，是党和国家对全球改善生态环境做出的庄重承诺。健康完善的碳交易市场中，利用市场机制实现节能减排是实现碳中和目标的重要措施。其中考虑森林碳汇量和碳价格的森林碳汇市场是碳交易市场的一个重要组成部分。本文正是聚焦于森林碳汇市场，受益于绿色溢价的理念，从各行业平均绿色溢价和碳排放占比两个维度去构建碳定价机制，建立绿色溢价概念下的森林碳汇经济价值模型。相较于传统的碳定价方法，绿色溢价对于碳定价意义，不只是支撑符合社会净成本理论下的差别碳价含义，更重要的价值是可以衡量各地区碳中和技术的成熟程度，为当地政府做出节能减排的合理决策提供有益的参考。最后，以北京市2019年森林统计数据为实例，参考相关文献资料量化加权平均行业绿色溢价为52.4%，计算得到绿色溢价视角下北京市森林碳汇价格和森林碳汇经济价值分别为68.58元和178,510万元。

Abstract: Achieving the “3060” carbon target is a solemn commitment made by the party and the country to improve the global ecological environment. In a healthy and complete carbon trading market, the use of market mechanisms to achieve energy conservation and emission reduction is an important measure to achieve the goal of carbon neutrality. Among them, the forest carbon sink market, which considers the amount of forest carbon sinks and carbon prices, is an important part of the carbon trading market. This article focuses on the forest carbon sink market, benefiting from the concept of green premium, constructing a carbon pricing mechanism from the two dimensions of the average green premium of each industry and the proportion of carbon emissions, and establishing the economic value model of forest carbon sinks under the concept of green premium. Compared with traditional carbon pricing methods, the significance of green premium for carbon pricing is not only to support the meaning of differential carbon prices under the social net cost theory, but also to measure the maturity of carbon neutral technologies in various regions. The government makes reasonable decisions on energy conservation and emission reduction to provide useful references. Finally, taking Beijing's forest statistics in 2019 as an example, referring to relevant literature data to quantify the weighted average industry green premium of 52.4%, calculated from the perspective of green premium, the price of forest carbon sinks in Beijing and the economic value of forest carbon sinks are 68.58 yuan and 1785.1 million yuan respectively.