中国省域隐含碳排放核算及责任分配研究
Research on China’s Provincial Embodied Carbon Emissions Accounting and Responsibility Allocation

核准我国各省份的年度碳排放量，是国家碳排放总量和碳排放强度控制目标的核心问题。基于中国省域间投入产出数据，本文采用MRIO模型测算了30个省域的生产侧碳排放、消费侧碳排放和净转移量，并以各省域商品流出中的省内增加值占比作为分配因子，对各省域隐含碳进行分配，实施碳排放责任共担。将隐含碳与碳补偿机制相结合，构建碳补偿理论模型，基于省域隐含碳净排放的测算，厘清碳补偿的主客体。结果显示：从净转移量来看，对外省贸易隐含碳净转入的省份有23个，隐含碳责任分配比例为42%至80%，且均为碳受偿省份。对外省贸易隐含碳净转出的省份有7个，责任分配比例为31%至35%，且均为碳支付省份。通过隐含碳测算，厘清各省域在省际贸易中实际的碳排放水平，将省际贸易中碳排放责任与经济效益关联起来，实现了权责分明的碳责任分配与碳补偿。
Approving the annual carbon emissions of various provinces in my country is the core issue of the national carbon emission total and carbon emission intensity control goals. Based on China’s inter-provincial input-output data, this paper uses the MRIO model to measure the production-side carbon emissions, consumption-side carbon emissions and net transfer of 30 provinces, and takes the proportion of provincial added value in the outflow of commodities from each province as the allocation factor is used to allocate the embodied carbon in each province, and implement carbon emission responsibility sharing. Combined with the hidden carbon and carbon compensation mechanism, the theoretical model of carbon compensation is constructed. Based on the calculation of provincial net hidden carbon emissions, the subject and object of carbon compensation are defined. The results show that: from the perspective of net transfer volume, there are 23 provinces with net transfer of embodied carbon from foreign trade, and the allocation ratio of implied carbon responsibility ranges from 42% to 80%, all of which are carbon compensated provinces. There are 7 provinces with a net transfer of carbon embodied in foreign trade, with a responsibility distribution ratio of 31% to 35%, and all of them are carbon payment provinces. Through the calculation of implied carbon, the actual carbon emission level of each province in the inter-provincial trade is clarified, and the carbon emission responsibility in the inter-provincial trade is linked with the economic benefit, and the carbon responsibility distribution and carbon compensation with clear rights and responsibilities are realized.