为应对气候变化,全球学者提出了基于现期排放量及历史排放量的不同减排方案,但由于其难以调和发达国家和发展中国家的利益,所以不能得到普遍认可。本文提出了碳资本存量的概念,认为碳资本存量对各国当代人生活质量有很大的影响,因而它可以度量包括发达国家在内的各国应承担的历史排放责任。本文根据前人研究成果及相关数据,计算了目前中美日三国水泥、钢、铜、铝的社会蓄积量,研究设定了上述物质的碳排放系数,并在此基础上计算出中美日三国当前物质存量所内涵的碳资本量。结果表明,虽然目前中国碳资本总量已经超过美国和日本,但美日两国人均碳资本是中国的3倍。因此,发达国家承担本国历史温室气体排放责任有其坚实的物质基础,发达国家民众承担本国历史温室气体排放也有其清晰的责任链条。本文提出全球碳减排方案的设计应包括两类账户,一是基于各国人均碳资本差异的考虑历史责任的公正账户,二是基于目前各国人口数量的考虑当期公平的平等账户。本方案的优点在于有清晰的理论依据,可平衡发达国家及发展中国家的利益,并促进全球技术合作与转移,共同应对气候变化。 In response to climate change, global scholars have proposed different emission reduction plans based on current emissions and historical emissions, but they can not be universally accepted because of their difficulty in reconciling the interests of developed and developing countries. This paper proposes the concept of carbon capital stock and thinks that the carbon capital stock has a great influence on the quality of life of people in other countries. Therefore, it can measure the historic discharge responsibility of all countries, including the developed countries. Based on the previous research and related data, this paper calculated the social accumulation of cement, steel, copper and aluminum in the three countries of the United States, studied and set the carbon emission coefficient of the above substances and calculated the carbon emission factors of China, the United States and Japan The amount of carbon capital covered by the current material stock in the Three Kingdoms. The results show that although the total amount of carbon capital in China has now surpassed the United States and Japan, the per capita carbon capital in the United States and Japan is three times that of China. Therefore, developed countries have a solid material foundation for assuming their own historical responsibility for greenhouse gas emissions. Developed countries also have a clear responsibility chain of responsibility for shouldering their own historical greenhouse gas emissions. This paper proposes that the design of a global carbon emission reduction program should include two types of accounts: one is a fair account that takes into account historical responsibilities based on differences in carbon capital per capita in each country, and the other is an equity account that considers current fairness based on the current population of each country. The advantage of this proposal lies in a clear theoretical basis that can balance the interests of developed and developing countries and promote global technological cooperation and transfer so as to jointly cope with climate change.