中國文化大學教師教學大綱

課程資料

Y850 跨域自然︰碳交易與稅制大解碼 開課學期:1142
開課班級: 碳管永續 2
授課教師:雷鴻飛 必修 學期課 學分數:2.0 大義 0507 星期五 11:10-13:00
Y850 CARBON TRADING AND TAX SYSTEM 2026 Spring
Carbon asset management and a sustainable future 2
Professor:LEI, HUNG-FEI Required Semester Credits: 2.0 Da Yi 0507 Friday 11:10-13:00

發展願景

傳揚中華文化,促進跨領域創新,與時精進,邁向國際
It is our objective to promote Chinese culture, enhance cross-disciplinary innovation, seek constant advancement, and embrace global community.

辦學宗旨

秉承質樸堅毅校訓,承東西之道統,集中外之精華,研究高深學術, 培養專業人才,服務社會,致力中華文化之發揚, 促進國家發展.
Based on our motto—“Temperament, Simplicity, Strength, and Tenacity,” “inheriting the merits of the East and the West” and “absorbing the essence of Chinese and foreign cultures,” we make it our mission to pursue advanced research, develop professional talents, serve the society, promote Chinese culture and support national development.

校教育目標
校基本素養
校核心能力

通識教育理念

本校通識課程的學習在提供學生建立廣博的知識基礎,以厚植學生跨域知能整合的能力,並奠定終身學習的基礎知能。The General Education curriculum of our university aims to provide students with a broad foundation of knowledge, strengthen their ability to integrate interdisciplinary competencies, and establish essential skills for lifelong learning.

通識教育目標

認識與理解多元文化
關懷與省思當代社會議題
具備科學素養與資訊應用的能力
增進語言溝通與表達的能力

通識教育特色

1.開設富涵中華文化課程,華岡博物館營造人文學習環境。Offering courses rich in Chinese culture, complemented by the Hwa Kang Museum of Chinese Culture University to create a humanistic learning environment.
2.本校通識課程師資齊備。A well-qualified faculty dedicated to General Education courses.
3.多元跨域課程選項。A diverse selection of interdisciplinary courses.
4.本校教師自編多門通識教材書籍。Faculty-authored textbooks for multiple General Education courses.

教學目標

關懷與省思當代社會議題$具備科學素養與資訊應用的能力

教學目標內涵

氣候變遷環境議題,從溫室氣體衝擊評估、管制、減量變化甚鉅;國際間建構出永續與碳的管 理辦法與機制,本課程實務性將碳相關議題整合,科學性探究碳排放與盤查機制、碳足跡過 程、碳稅與交易等等。

課程能力

藝術品味與人文涵養 (比重 20%)
國際視野與多元文化 (比重 30%)
社會關懷與公民責任 (比重 50%)

課程概述

由於碳稅與碳費被視為未來影響企業成長的因素,在碳市場上,呈現了碳權生成、碳權總量、碳權交易、自願減量、碳交易平台運作(國內&國外)、碳邊境調整機制,不同的交易行為與評估機制,在企業本身除面對自身碳排徵收費用外,也同時需要符合商品上下游的碳排要求,國際間也具有相關平台機制與邊境機制等,課程中將詳細介紹並由演練方式了解平台運作機制。 Since carbon tax and carbon fee are regarded as factors affecting the growth of enterprises in the future, in the carbon market, there are carbon rights generation, total carbon rights, carbon rights trading, voluntary reduction, carbon trading platform operation (domestic & foreign), Carbon border adjustment mechanisms, different transaction behaviors and assessment mechanisms, in addition to facing their own carbon emission charges, companies themselves also need to comply with the carbon emission requirements of upstream and downstream commodities. There are also relevant international platform mechanisms and border mechanisms, etc. In the course, you will be introduced in detail and learn about the operating mechanism of the platform through exercises.

授課內容

本課程結合溫室氣體會計基礎與碳定價工具(碳稅和碳排放交易系統),涵蓋技術計量、政策設計、全球實際應用。課程內容反映近期發展趨勢,例如碳排放交易體系的擴展、邊境碳排放措施,以及企業範圍3的管理。課程設計上,以溫室氣體核算基本原理為基礎,內容與當前全球碳政策發展緊密相關,並兼顧技術計量與政策工具的說明,適用於環境、社會及公司治理 (ESG)、氣候治理及永續發展課程。完成本課程後,學生將能夠:1)解釋溫室氣體核算和碳足跡的核心原則;2)從理論和實踐中區分碳稅和排放交易體系;3)將範圍 1-2-3 核算應用於組織和產品;4)解讀全球碳市場趨勢和政策工具;5)評估碳定價對產業和供應鏈的影響;

This course integrates GHG accounting foundations with carbon pricing instruments (carbon tax & ETS), linking technical measurement, policy design, and real-world global practices. It reflects recent developments such as the expansion of emissions trading systems, border carbon measures, and corporate Scope 3 management. In the course design, it is based upon GHG accounting fundamentals, strongly connecting to the current global carbon policy evolution and keeping balance between technical measurement & policy instruments in the content. It is suitable for ESG, climate governance, and sustainability curricula. After this course, students would be able to 1) explain core principles of GHG accounting & carbon footprints, 2) distinguish carbon tax & Emissions Trading Systems in theory and practice, 3) apply Scope 1–2–3 accounting to organizations & products, 4) interpret global carbon market trends & policy tools, 5) evaluate carbon pricing impacts on industries & supply chains, and 6) understand verification, disclosure, and climate action planning frameworks.

授課方式

lectures and seminars

評量方式

課程能力
/評量方式
藝術品味與人文涵養 (比重 20%)國際視野與多元文化 (比重 30%)社會關懷與公民責任 (比重 50%)
出席紀錄考核評量 Attendance%%%%
期中測驗評量 Midterm exam%%%%
期末測驗評量 Final exam%%%%
作業 Assignment%%%%

上課用書

(師生應遵守智慧財產權觀念及不得不法影印、下載及散布)
Parry, I., Morris, A. and Williams III, R.C. eds., 2015. Implementing a US carbon tax: Challenges and debates. Routledge.

參考書目

(師生應遵守智慧財產權觀念及不得不法影印、下載及散布)
Andersen, M.S. and Ekins, P. eds., 2009. Carbon-energy taxation: lessons from Europe. OUP Oxford.
Arimura, T.H. and Matsumoto, S., 2021. Carbon pricing in Japan (p. 265). Springer Nature.

課程需求

要報告

3000 words in A4

輔導時間

教師聯絡資訊

Email:lhf4@faculty.pccu.edu.tw
分機:25532

課程進度

  1. 2026/02/27Climate Change, Carbon, & Why Pricing Exists
  2. 2026/03/06Fundamentals of GHG Accounting
  3. 2026/03/13Emissions Boundaries & Scopes 1, 2, 3
  4. 2026/03/20Carbon Footprint & Life Cycle Thinking
  5. 2026/03/27Carbon Accounting Pathways
  6. 2026/04/03Organizational GHG Accounting
  7. 2026/04/10GHG Protocol & International Standards
  8. 2026/04/17(mid-term exam)
  9. 2026/04/24Carbon Tax: Theory & Practice
  10. 2026/05/01Emissions Trading Systems
  11. 2026/05/08Carbon Markets & Global Carbon Economy
  12. 2026/05/15Carbon Pricing, Trade, & Border Measures
  13. 2026/05/22GHG Data Management Systems
  14. 2026/05/29Verification, Disclosure, Governance
  15. 2026/06/05Climate Action Planning & Future Trends
  16. 2026/06/12(final-term examination)
  17. 2026/06/19專題作業
  18. 2026/06/26專題作業