国际碳核算体系发展及其评价

Evaluation on the Development of International Carbon Accounting Systems

碳核算是寻找节能减排潜力、制定减排措施的前提。本文通过对国际上主要碳核算指南和标准的梳理,分析了基于区域、产品和服务、企业、项目等不同层面的碳核算体系的特点,并将其分成自上而下和自下而上两种类型的碳核算。前者有助于行政措施的推进以及宏观层面的政策布局,后者则更能调动市场和社会力量。虽然现有的自下而上的碳核算体系还处于尝试阶段,其在核算范围、生命周期核算环节、处理碳抵消活动、信息报告要求等方面还存在大量分歧,尚不能涵盖经济生活的各个方面。但正是这种自下而上的碳核算体系的发展,促进了发达国家企业和民间社会的大量自愿性减排活动和一系列创新的低碳经济实践。从我国当前自上而下的节能减排工作推进来看,行政力量已经得到很大的发挥,但是市场力量和社会力量的参与严重滞后。促进自下而上的碳核算体系的发展有助于推动我国尚未启动的节能减排的市场力量和社会力量,从而促进全社会的节能减排行动力。

Carbon accounting is the premise to explore energy saving potential and to develop emission reduction measures. This paper has analyzed different carbon accounting guidelines and standards for regions, goods and services, corporations and projects published in the international community, and thus classified them into two categories： top-down and bottom-up accounting. The former contributes to the promotion of administrative measures and macro-level policy, while the latter is more useful for motivating market and social forces. The existing bottom-up carbon accounting system is still in the trial stage, which can not cover all aspects of economic life. And there are still substantial differences in the scope of accounting, in the aspects of life cycle analysis, in the processing of carbon offset activities and in the information reporting requirements. But it is just the development of bottom-up carbon accounting system that promotes business and civil society to conduct voluntary emission reduction activities and a range of innovative low-carbon practices in developed countries. Considering the practices of the current energy saving and emission reduction in China, it is helpful to develop an bottom-up carbon accounting system to promote the market and social forces which have not yet been activated.