船舶工业碳排放特征研究

随着“双碳”政策的发布,我国各行各业均加大了行业内碳排放底数摸排工作,国家已发布了24个行业温室气体碳排放核算指南,对行业碳排放核算工作具有重要指示意义,然而针对船舶行业碳排放特征和核算方法尚空缺。本文通过分析国内外核算标准特征,初步构建船舶工业碳排放核算方法,采用抽样调查方式对典型企业进行碳排放核算对比分析,对船舶工业碳排放核算工作具有指导意义。

With the release of the"dual-carbon"policy,various industries in China have intensified efforts to assess the baseline of carbon emissions within their respective sectors.The country has already issued guidelines for the accounting of greenhouse gas carbon emissions in 24 industries,providing crucial directives for emission calculations.However,there is still a gap in addressing the carbon emission characteristics and accounting methods specific to the maritime industry.This paper,through an analysis of domestic and international accounting standards,preliminary establishes a method for carbon emission accounting in the maritime industry.Using a sampling survey approach,a comparative analysis of carbon emissions accounting is conducted on typical enterprises.The findings have significant guiding implications for carbon emission accounting in the maritime industry.