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    题名: 日本與新加坡的轉型金融發展與借鏡
    The Development of Transition Finance in Japan and Singapore: Lessons for Taiwan
    作者: 洪翌華
    Hong, Yi-Hua
    贡献者: 周麗芳
    Chou, Li-Fang
    洪翌華
    Hong, Yi-Hua
    关键词: 轉型金融
    永續金融
    碳密集型產業
    難以減排產業
    Transition finance
    Sustainable finance
    carbon-intensive industries
    hard-to-abate industries
    日期: 2025
    上传时间: 2025-08-04 14:21:48 (UTC+8)
    摘要:   鑒於我國於2024 年10 月推出《綠色及轉型金融行動方案》,體現我國永續金融的議程邁向涵蓋轉型金融之意向,然當前我國尚未針對轉型金融建立明確且完善的政策框架。故本研究旨在透過剖析國際標竿案例,比較分析其建構之制度,進而具體提出臺灣未來可發展的轉型金融政策方向。本研究研析內容主要涵蓋,日本、新加坡針對轉型金融所建立的標準與措施框架。
      本研究結果指出,我國未來為促進轉型金融發展可參考建構之政策共有「六大類」,分別為:(1)強化轉型金融可信度、(2)緩解創新減排技術面臨的籌資挑戰、(3)解決過度專注於財務碳排放該指標之問題、(4)遴選示範性企業、(5)發展追蹤籌資單位轉型進展之指引,以及(6)推動「轉型碳信用」發展。
      在上述政策選項中,本研究進一步建議我國應優先聚焦於緩解轉型金融市場目前面臨的三大核心挑戰,即為應優先推動上述說明的前三類之政策。同時,由於我國已發展綠色金融篩選標準,故亦建議在強化轉型金融可信度之政策設計上,應優先參考架構中涵蓋訂立綠色篩選標準之政策模式,以現行綠色金融標準為基礎,建構轉型金融之認定標準。
      Taiwan has launched the "Green and Transition Finance Action Plan," marking a strategic shift toward incorporating transition finance into its broader sustainable finance agenda. However, Taiwan currently lacks a well-defined and comprehensive policy framework for transition finance. To address this gap, this study analyzes international benchmark cases, compares different systems, and further proposes potential pathways for Taiwan’s transition finance policies. The study centers on the analysis of transition finance frameworks and standards from Japan and Singapore.
      This study identifies six policy categories for Taiwan to consider in designing its transition finance framework. These include: (1) Strengthen the credibility of transition finance, (2) Mitigate the financing challenges faced by innovative emission-reduction technologies, (3) Address the overemphasis on financed emissions indicators, (4) Select demonstration companies, (5) Develope guidelines for tracking the progress of fundraiser’s transition, and (6) Promote the development of "transition credits".
      Among thses, this study suggests that Taiwan should prioritize addressing three fundamental challenges when currently facing the transition finance market. This is, Taiwan needs to prioritize developing the first three policies mentioned above. Further, given Taiwan’s existing green screening criteria, the study suggests adopting policy models that are compatible with and build upon the current green finance standards, particularly when strengthening the credibility of transition finance.
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    描述: 碩士
    國立政治大學
    財政學系
    112255003
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0112255003
    数据类型: thesis
    显示于类别:[財政學系] 學位論文

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