摘要
碳排放核算是碳管理、碳交易、碳金融等研究的基石。全面、科学且可靠的碳排放核算体系,尤其是不同尺度下的碳排放核算方法,是准确进行碳核算的必要保障。系统探讨了中国在国家-省级-市级-组织-项目-产品等不同空间尺度下的碳排放核算体系,梳理了各尺度的碳排放核算指南及标准发展历程,并总结了不同层级所对应的碳排放核算方法。通过对比分析各方法的基本原理、核算视角及其适用性,揭示了当前中国碳排放核算体系存在的问题,如核算指南不完善、行业指南覆盖不全面、参考标准难统一以及核算结果准确性低等。同时,展望了碳排放核算体系的发展趋势。研究成果可为双碳领域科研人员,尤其是碳核算技术人员提供指导与参考。
Carbon emission accounting is the cornerstone of research in fields such as carbon management,carbon trading,and carbon finance.A comprehensive,scientific,and reliable carbon emission accounting system,especially methods at different scales,is a necessary guarantee for accurate carbon accounting.This article systematically explores China's carbon emission accounting system at different spatial scales such as"country-province-cityorganization-project-product",sorts out the development process of carbon emission accounting guidelines and standards at each scale,and summarizes the carbon emission accounting methods corresponding to different levels.By comparing and analyzing the basic principles,accounting perspectives,and applicability of various methods,this study reveals the problems existing in the current carbon emission accounting system,such as incomplete accounting guidelines,incomplete coverage of industry guidelines,difficulty in unifying reference standards,and low accuracy of accounting results.At the same time,it discusses the development trends of carbon emission accounting system.The research can provide guidance and reference for researchers in the field of dual carbon,especially carbon accounting technicians.
作者
郭雪伟
曲昌盛
徐东耀
GUO Xuewei;QU Changsheng;XU Dongyao(School of Chemistry and Environmental Engineering,China University of Mining and Technology-Beijing;School of Environment,Beijing Jiaotong Universit;Atmospheric Environment Research Institute,Chinese Research Academy of Environmental Sciences)
出处
《环境工程技术学报》
北大核心
2025年第3期819-832,共14页
Journal of Environmental Engineering Technology
关键词
双碳
碳核算体系
碳足迹
生命周期评价
dual carbon
carbon accounting system
carbon footprint
life cycle assessment
