碳權交易為《京都議定書》為促進全球減少溫室氣體排放，以國際公法作為依據的溫室氣體排減量交易，在六種被要求排減的溫室氣體中，二氧化碳（CO2）為最大宗，所以這種交易以每噸二氧化碳當量（CO2e/t）為計算單位，故通稱為「碳交易」，其交易市場稱為碳市（Carbon Market）。而在現階段碳權交易議題之研究多數著墨於碳權交易與碳稅可能帶來之影響推論，或制定碳權交易與碳稅等相關政策是否可讓企業有意願參與碳減排，相關實務探討等研究相對較少。我國目前對於碳相關議題之重視程度正逐年增加當中，環保署為鼓勵各企業一同參與減少溫室氣體排放，設立溫室氣體減量先期專案，若企業符合該推動原則執行溫室氣體排放減量者即可申請，只要通過申請之企業即可取得環保署核發之減量額度，其減量額度即為碳權交易中的交易籌碼之一。
為瞭解國家城市建構碳權交易制度發展之效益，本研究以ISO 14064之準則與流程為基礎，運用實務城市探討完成建構城市碳權交易制度之相關流程，藉以了解實務研究中建構城市碳權交易制度的建構流程與相關分析，探討建置所產生之相關成本結構與實際收益評估，並了解後續相關城市碳權交易制度實施策略與收益評估之相關問題與可行性，研究發現實施碳權交易制度後，碳權交易平均成交價趨勢圖為穩定成長，平均成交價由人民幣28元逐漸升至人民幣84元左右，顯示城市可利用碳權交易之誘因，逐步讓企業組織願意自主性的進行組織內部碳盤查、量化及查證，達到活絡碳權交易市場之作用，其研究結果可提供未來其他城市建構碳權交易之參考。

For realizing the benefit of building the system of carbon trading in a city, this study researched the process of building the system of carbon trading in a case city based on ISO 14064, and analyses the cost structure and evaluates efficiency the possibility. This study found that the average price of carbon trading stable increased from RMB 28 dollars to 84 dollars. Carbon trading can make organizations are willing to do GHG inventory, quantification and verification, and make a more active carbon trading market.

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