China’s carbon accounting system in the context of carbon neutrality: Current situation, challenges and suggestions

作     者：Hong-Shuo YAN Xian-Chun TAN An ZENG Ling-Si KONG 

作者机构：Institutes of Science and DevelopmentChinese Academy of SciencesBeijing 100190China School of Public Policy and ManagementUniversity of Chinese Academy of SciencesBeijing 100049China Center for Carbon Neutrality StrategyInstitutes of Science and DevelopmentChinese Academy of SciencesBeijing 100190China 

出 版 物：《Advances in Climate Change Research》 (气候变化研究进展（英文版）)

年 卷 期：2023年第14卷第1期

页      面：23-31页

核心收录：

学科分类：12[管理学] 1204[管理学-公共管理] 07[理学] 070601[理学-气象学] 083305[工学-城乡生态环境与基础设施规划] 08[工学] 0706[理学-大气科学] 0833[工学-城乡规划学] 

基　　金：Financial support was obtained from the Key Project of the National Natural Science Foundation of China(72140007) the National Key Research and Development Program of China(2018YFA0606504) the Energy Foundation(G-2009-32445) 

主　　题：Carbon neutrality Carbon emission Policy suggestion Accounting 

摘      要：Global climate governance is currently at the stage of carbon *** the quality of emissions inventories at different levels has become a critical climate governance task,which not only contributes to the Global Stocktake but also helps verify compliance progress and address new trade *** study provides a comprehensive review of international carbon accounting standards and guidelines while assessing the potential impact of upcoming carbon tax policies,such as the EU CBAM and the *** this basis,the current situation and challenges of China s carbon emission accounting system are systematically analysed,and suggestions for improvement are *** results show that carbon tax policies will increase the requirements for emission inventories and will strengthen the correlation between different *** improvement of China s carbon accounting system should be *** the regional carbon accounting guidelines are already in line with international guidelines,further improvements are needed at the enterprise and product *** boundaries need to be set in China s corporate carbon accounting guidelines,and the speed of developing product carbon accounting guidelines should be *** quality of emissions inventories should be comprehensively improved by implementing a combination of policies,including corporate carbon information disclosure,green supply chain construction,activity data statistics and verification,and a dynamic emission factor database.