【摘要】 绿色金融是可持续发展和中国式现代化建设的重要支撑。近年来，中国大力推进绿色金融发展，以此促进经济向更高层次、更高质量迈进，助力“双碳”目标实现。在绿色金融快速发展的进程中，已先后开展了绿色信贷、绿色保险以及绿色债券等绿色金融产品的专项统计实践，但在绿色金融统计分类、统计框架与统计核算等方面，还有诸多问题需要深入研究，特别是绿色金融统计标准、统计制度较为分散，统计数据还不完备、数据质量不够高，缺少能够全面监测绿色金融发展状况的统计制度。编制绿色金融概览可有效呈现绿色金融总量与结构方面的基础数据，有助于全面系统地监测绿色金融活动，分析研判绿色金融发展状况。以编制绿色金融概览为目标，按照绿色金融统计监测的逻辑，对绿色金融统计分类、数据基础、概览与资金流量表编制难点等问题进行探讨。研究表明，当前绿色金融统计标准与制度中对绿色活动的分类主要按照产业层次来划分，满足政府部门、企业、社会公众等多个主体对绿色金融数据的多元需求，需要从绿色金融活动的绿色程度和绿色效果等多角度对绿色金融进行分类，开展多层次的绿色金融总量统计。开展绿色金融总量核算，需要进一步完善和拓展绿色金融统计范围，优化提升绿色金融数据结构与质量，有序构建多维度绿色金融数据库，建立绿色金融质量监管体系。整合现有绿色金融各类专项统计标准与制度，编制绿色金融概览与资金流量表，是解决目前绿色金融总量统计缺失的有效途径。研究有助于完善绿色金融总量统计理论，为建立绿色金融综合统计制度提供参考。更多还原

【Abstract】 Green finance serves as a critical pillar for sustainable development and the Chinese modernization.In recent years, the rapid development of green finance in China has facilitated the transformation of the economy towards a higher level and quality, while also contributing to the achievement of carbon peaking and carbon neutrality goals.In the process of rapid development of green finance, statistical theory of green finance lags behind the practice of green finance.Although statistical theory and practice have been established for green financial products such as green credit, green insurance, and green bonds, there are still many issues that need to be explored in depth regarding the classification, framework, and measurement of green finance statistics.In particular, the standards and systems for green finance statistics are relatively fragmented, and the data is still in complete and of insufficient quality, there is a lack of a comprehensive statistical system that can thoroughly monitor the development of green finance.Compiling a green finance survey can effectively present fundamental data on the total volume and structure of green finance, which facilitates a comprehensive and systematic monitoring of green financial activities and aiding in the analysis and assessment of the development status of green finance.Therefore, following the logical requirements of green finance statistical monitoring, this paper aims to compile a green finance survey.Specifically, it examines several fundamental issues, including the classification of green finance statistics, the data foundation, and the challenges in compiling the survey and the flow of funds table.The findings indicate that the current classification of green activities in statistical standards and systems is mainly based on industrial levels.To meet the diverse demands for green finance from government departments, enterprises, the general public, it is necessary to classify green finance from multiple perspectives, including the degree of greenness and its effects, and conduct multi-level green finance total amount.And it is necessary to further refine and expand the scope of green finance statistics, extending the statistical perspective from financial institutions to multiple sectors involved in green finance activities.Additionally, efforts should be made to optimize and enhance the structure and quality of green finance data, involve systematically constructing a multi-dimensional green finance database and establishing a quality supervision system for green finance.Finally, by integrating the various specialized statistical standards and systems of green finance, the compilation of a green finance survey and flow of funds table is proposed.These tools are designed to reflect the specific manifestations of green finance flows and stocks at different classification levels, providing an effective solution to the current lack of comprehensive green finance statistics.The research results are helpful to improve the statistical theory of green finance and provide some references for establishing a comprehensive statistical system of green finance.更多还原