关键词: 后京都时代, LULUCF, 核算规则, post-Kyoto, LULUCF, accounting methods

Abstract: Land use, land-use change, and forestry (LULUCF) could allow Annex I parties in the Kyoto Protocol to release their carbon emission reduction pressure, comparably expanding more emission space for their domestic industry and energy field. LULUCF activity types and specific accounting methods were always argued among different parties, where several accounting loopholes conflicted fiercely, particularly including harvest wood product, force majeure, reference level threshold value and gross-net and net-net accounting methods selection. In order to avoid developed countries taking use of the accounting loopholes of LULUCF to decrease their emission reduction pressure, the LULUCF data submitted by main developed counties in Annex I including EU27, Canada, Japan, Russia and so on, were collected in this paper. According to the analysis of these data, the loopholes might influence the accounting results of LULUCF. The results show that the uncertainty of harvest wood product was excessive; carbon sink produced by LULUCF activities would increase averagely 30% at least without force majeure; reference level threshold value of carbon sink should be set at a higher level; net-net accounting method might be more suitable for LULUCF in post-Kyoto.