碳交易背景下电解铝企业温室气体排放核算及核查分析

Accounting and Verification Analysis of Greenhouse Gas Emissions from Electrolytic Aluminum Enterprises under the Background of Carbon Trading

2021年全国碳市场正式启动交易,首个履约期纳入发电行业,未来电解铝等高排放企业也即将纳入交易。对于全国碳市场而言,数据质量是基础也是保障。加强企业核算能力,提升核查质量,是提升电解铝企业数据质量的关键。结合电解铝企业的生产工艺及实际管理特点,分析其温室气体排放核算范围、核算方法及关键数据,有针对性地提出核查的方法和要点,为提升核查质量和企业数据质量提供参考。

In 2021,the national carbon market officially launched trading,and the first compliance period included in the power generation industry.In the future,high emission enterprises such as electrolytic aluminum will also be included in trading.Data quality is the foundation and guarantee for the national carbon market.Enhancing the accounting capability of enterprises and improving the quality of verification are the key to enhancing the data quality of electrolytic aluminum enterprises.Based on the production process and actual management characteristics of electrolytic aluminum enterprises,analyze their greenhouse gas emission accounting scope,accounting methods,and key data,and propose targeted verification methods and key points to provide reference for improving verification quality and enterprise data quality.