碳逸会计在综合能源系统低碳性评价中的应用

Application of carbon-escape accounting system in integrated energy systems'low-carbon evaluation

随着“双碳”目标向着更深层次不断推进落实,不同能源体系低碳性的判定与评价问题受到越来越多关注。以园区综合能源系统为研究对象,针对在其碳足迹核算方面存在的可靠性不足问题,通过碳逸概念的引入和碳逸会计系统的构建提出了一种新的系统低碳性评价思路框架。在对碳逸会计系统的记账原则、会计科目、核算方式和报表体系等进行简要介绍的基础上,针对假定的综合能源系统应用场景,提出有关系统低碳性评价的方法和路径,并对碳逸会计系统的应用前景进行讨论和展望。

With the implementation and boosting of dual carbon target,the evaluation on different energy system's lowcarbon performance has received growing attention.Taking an integrated energy system of an industrial park as the research object,aiming at improving the low reliability of the current carbon footprint accounting method,we usher in the concept of carbon-escape and its accounting system,and put forward a new low-carbon performance evaluation framework for the integrated energy system.Based on the brief introduction of the accounting principles,accounting subjects,accounting methods and statements of carbon-escape accounting system,the proposed method and development path are put forward under the assumed application scenarios of the integrated energy system.The application prospect of carbonescape accounting system is discussed and expected.