行业温室气体排放核算体系——以美国电力为例

Research on Greenhouse Gas (GHG) Emission Accounting System of Industrial Sector——Take American Electricity Generation Industry as the Example

行业温室气体排放核算体系是制定排放交易规则、实施排放交易机制的前提和基础。文章重点分析美国发电燃料构成及其相关温室气体排放状况、电力行业温室气体排放核算方法、流程、企业温室气体强制性报告制度等,为探索我国行业温室气体排放核算体系提供重要借鉴。一方面,行业温室气体排放核算为控制温室气体排放总量,对各行业温室气体排放限额进行分配提供基础;另一方面,行业内企业温室气体排放核算体系实施强制性报告制度,采用统一、标准核算方法,是分配企业温室气体排放限额的重要基础。

Greenhouse Gas （GHG） accounting system of industrial sectors is the premise and foundation for the development of emission trading rules and the implementation of emissions trading mechanism. This research focuses on the analysis of the fuel composition andGHG emission of American electricity generation industry, as well as the methodologies, procedures and mandatory corporate GHG reporting system, to provideimportant reference on GHG Emission Accounting System of Industrial Sector in China. On one hand, GHG accounting system is the premise for the control of GHG emissions. On the other hand, corporate GHG emission accounting system implements the mandatory reporting system with unified and standard accounting methodologies,which is the important foundation for the allocationof corporate emissionquotain industrial sectors.