碳中和背景下完善我国碳排放核算体系的思考

Thoughts on Perfecting China's Carbon Emission Accounting System under the Background of Carbon Neutrality

应对全球变暖带来的环境与气候风险已成为国际社会的共识之一,包括中国在内的多个国家作出了在21世纪中叶前后实现“碳中和”的承诺。在此背景下,准确核算碳排放既是我国摸清碳排放底数,从而为国际谈判和碳减排政策制定提供支撑的基础,也是不同层级主体落实减排任务、评估完成效果的重要依据。因此,构建完善的碳排放核算体系对我国实现碳中和目标至关重要。当前我国高度重视碳排放核算体系建设,并取得一定成效,但现有的核算体系已难以适应我国开展碳减排工作的新要求,为此,本文在总结国内外碳排放核算体系的基础上,分析了当前我国碳排放核算体系建设存在的不足,并针对我国碳排放核算体系的完善提出了相关建议。

Dealing with the environmental and climate risks caused by global warming has become one of the consensus of the international community.A large number of countries,including China,have made the commit⁃ment to achieve"carbon neutrality"around the middle of this century.In this context,accurate accounting of car⁃bon emissions is not only the foundation for China to find out the bottom number of carbon emissions,so as to pro⁃vide support for international negotiations and carbon emission reduction policy-making,but also an important ba⁃sis for China's different subjects to implement emission reduction tasks and evaluate the completion effect.There⁃fore,building a perfect carbon emission system is very important for China to achieve the goal of carbon neutraliza⁃tion.At present,China attaches great importance to the construction of carbon emission accounting system and has achieved certain results,but the existing accounting system has been difficult to meet the new requirements of Chi⁃na's carbon emission reduction.Therefore,on the basis of summarizing domestic and foreign carbon emission ac⁃counting systems,this article analyzes the current deficiencies in the construction of China's carbon emission ac⁃counting system,and puts forward relevant suggestions for the improvement of China's carbon emission accounting system.