炼化一体化企业温室气体排放核算研究

ON GREENHOUSE GAS EMISSION ACCOUNTING OF REFINING AND CHEMICAL INTEGRATION ENTERPRISES

2013年,我国在北京、上海、天津等8个城市启动碳排放权交易市场试点。2017年,国家发布《全国碳排放权交易市场建设方案(发电行业)》,标志全国碳排放权交易体系正式启动。随着国家对碳排放权交易的重视,企业温室气体排放核算分析工作就显得尤为重要。以某炼化一体化企业为例,重点对温室气体核算方法进行讨论,详细介绍了炼化一体化企业温室气体排放的核算边界、碳流源、核算方法等内容,并根据核算经验,提出炼化一体化企业温室气体核算工作中注意事项及改进建议。

In 2013,China launched the pilot carbon emission trading markets in 8 cities including Beijing,Shanghai and Tianjin.In 2017,the state issued the Construction Plan of National Carbon Emission Trading Market(power generation industry),marking the official launch of the national carbon emission trading system.With the national emphasis on carbon emission trading,the accounting and analysis of greenhouse gas emissions in enterprises is particularly important.Taking a refining and chemical integration enterprise as an example,this paper focused on discussion of greenhouse gas accounting method and introduced the accounting boundary,carbon flow source,accounting method of greenhouse gas emission of refining and chemical integration enterprise in detail.Then based on accounting experience,it put forward the matters needing attention and improvement suggestions in the greenhouse gas accounting work of refining and chemical integration enterprises.