> For the complete documentation index, see [llms.txt](https://publish.gcaa.org.tw/net-zero-policy-recommendations-for-taiwan-local-government/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://publish.gcaa.org.tw/net-zero-policy-recommendations-for-taiwan-local-government/si-gei-xian-shi-zheng-fu-de-jing-ling-zheng-ce-jian-yi/yi-zhi-ding-jian-quan-de-fa-zhi-ji-chu/zong-ze/ying-bian-lie-qi-hou-yu-suan.md).

# 應編列氣候預算

根據《氣候變遷因應法》，中央主管機關之溫室氣體管理基金將用於補助地方政府的溫室氣體減量工作，然而基金來源之一的碳費制度目前尚未確立；地方政府如臺北市嘗試訂定氣候基金作為自籌財源，但去年行政院審理《臺北市淨零排放管理自治條例》，由於牴觸《財政紀律法》第8條規定「非營業特種基金屬新設者，應具備適足之財源」而被退回。我們認為地方淨零政策的預算來源，不應僅依靠尚未確立的氣候基金以及中央補助方案，地方政府應編列氣候預算，讓淨零政策有更豐富的財源之餘，伴有系統化的監督機制。目前氣候預算可見於許多國際城市中，如挪威奧斯陸、英國倫敦。透過這樣的治理機制，能更有效的將淨零承諾納入政策規劃和執行的過程，落實氣候主流化。


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