基于电力市场合约的企业电力碳排放核算研究

Research on Accounting for Enterprise Electricity Carbon Emissions Based on Electricity Market Contracts

企业电力使用所产生的碳排放核算是企业碳排放核算体系中不可或缺的组成部分。随着电能替代技术的发展,企业用电所导致的间接碳排放将变得更加突出。对我国当前电力市场和碳市场发展以及相关政策进行了深入分析,并指出了我国企业电力碳排放核算面临的挑战。结合我国国情,提出了基于电力市场合约的电力碳排放核算方法,该方法的关键在于区域电力碳排放因子和剩余混合电力碳排放因子的计算。采用某省份用电企业样本数据进行试验和分析,验证了算法的可行性,表明该方法能够提升企业电力碳排放核算精度,体现电力市场的减碳作用,避免绿电的重复扣减。最后,对剩余混合因子计算的改进方向进行了展望。

The accounting of carbon emissions from enterprise electricity usage is an essential component of the enterprise carbon emission accounting system.With the advancement of electricity substitution technology,the indirect carbon emissions caused by enterprise electricity consumption will become increasingly prominent.This article conducts a comprehensive analysis of the current development of the Chinese electricity market and carbon market,along with relevant policies,highlighting the challenges that Chinese enterprises face in electricity carbon emission accounting.Considering China's national conditions,a method to calculate electricity carbon emissions using power market contracts is proposed.The essence of this method is calculating regional power carbon emission factors and residual mixed power carbon emission factors.This article utilizes sample data from electric power companies in a Chinese province for experimentation and analysis,thereby verifying the feasibility of the algorithm.The results demonstrate that this method enhances the accuracy of enterprise electricity carbon emission accounting,reflects the carbon-reducing role played by the power market,and thus avoids double counting of green energy deductions.Finally,prospects for improvements in the calculation of residual mixed factors are discussed.