碳达峰背景下广东省班线客运企业二氧化碳排放核算方法研究

Research on the Accounting Method of CO2 Emissions for Line Passenger Transport Enterprises in Guangdong Province under the Background of Carbon Peaking

交通运输行业作为二氧化碳排放的主要来源之一,积极参与碳市场是企业自身利益的需要,也是国家实施碳排放总量控制的必然要求。文章界定了班线客运企业二氧化碳排放的组织边界,合理地识别企业二氧化碳排放活动,提供一种企业二氧化碳核算方法。

As one of the main sources of carbon dioxide emissions,active participation of transportation industry in the carbon market is the need of the company’s own interests,which is also an inevitable requirement for our country to implement total carbon emission control. The article defines the organizational boundaries of COemissions for line passenger transport enterprises,identifies the activities of COemissions reasonably,and provides the accounting method of COemissions.