电力企业碳足迹的生命周期核算技术体系研究

Accounting Technology System Study of Enterprises' Life-cycle Carbon Footprint:Taking Power Companies for Example

气候变化问题进一步引发了世界各国对低碳发展模式的迫切追求,企业作为减排活动和低碳经济的主角,必须重新思考战略定位和发展模式,这就要求企业在碳足迹的核算和管理方面有清晰的规划和研究。文章探讨了目前国际国内企业碳足迹生命周期的研究现状及问题,以电力企业为例,根据企业具体情况与流程,尝试建立起一套电力企业的碳足迹生命周期核算技术体系,并提出其发展与应用的困难与建议。

Climate Change have led to the world's urgent pursuit of low-carbon development model.Companies makes an important role in emission reduction and low-carbon economy activities,and they must rethink their strategic position and development model,and they should have a clear planning and research in accounting and managing the companies' carbon footprint.The paper discusses the international and domestic current study and issues of companies' life-cycle carbon footprint.It takes the power companies for example,and according to the business-case process,establishes a accounting technology system of life-cycle carbon footprint for power companies.Finally, it proposes the related difficulties and suggestions for its development and application.