关键词: 温室气体排放, 核算指南, 对策建议, 企业

Abstract:

This paper summarized current situation and development trend of the GHG emissions accounting guideline at the enterprise level globally. It indicated that the accounting boundary, emissions accounting scope, and use of activity data and emission factor data are key issues in the development of GHG emissions accounting guideline in China. The policy suggestions were correspondingly raised for the establishment of systematical GHG emissions accounting guideline at the enterprise level in China, i.e., firstly, improving the regulatory arrangement of GHG emissions management at the enterprise level. Secondly, defining the appropriate accounting boundary and establishing the direct online reporting system for key enterprises and facilities. Thirdly, including the indirect emissions from purchased electricity and heat into the accounting and determining the coverage of GHG types according to sectoral circumstance and development trend. Fourthly, completing the data monitoring and collection system and enhancing the capacity building of statistics. Fifthly, unifying the selection rule for emission factors and gradually establishing the national emission factor database. Finally, setting the benchmark of enterprise obligatory for GHG emissions reporting.

Key words: GHG emissions, accounting guideline, policy suggestion, enterprise