“双碳”目标下关于工业企业碳排放核算的思考
Thoughts on Carbon Emission Accounting of Industrial Enterprises under the Goal of Realizing Carbon Peak and Carbon Neutralization

工业企业以其高耗能、高碳排放的特有属性已成为落实“双碳”战略的重要主体。开展企业碳排放核算工作，可为企业碳排放管理、国家碳减排政策的制定以及碳排放权交易市场的高效运营提供数据支撑。本文简述了全球“碳中和”目标的提出，梳理了我国应对气候变化的政策演变，并针对目前我国工业企业碳排放核算管理存在的诸多不足，提出了相应改进建议：从国家层面，应加强碳排放基础数据库的建设、加大碳排放管控行业企业覆盖范围；从行业层面，应构建协调统一的企业碳排放核算、报告、核查标准体系，并针对一般碳排放单位建立企业碳排放分级评价制度；从企业层面，应加强碳排放数据在线监测管理并对其进行数字化赋能，提升全员碳排放管理意识，设置碳排放管理核算专职人员。整体统筹部署，增强碳排放核算结果的准确性、可比性、可追溯性，提升碳排放核算工作效率，助力推进我国“双碳”发展进程。
Because of the characteristics of high energy consumption and high carbon emission, industrial en-terprises have become an important subject to achieve the goal of carbon peak and carbon neutral-ization. The development of enterprise carbon emission accounting can provide data support for enterprise carbon emission management, the formulation of national carbon emission reduction policies and the effective operation of carbon emission trading market. This paper briefly describes the proposal of the global goal of carbon neutrality, combs the evolution of China’s policies to deal with climate change, and puts forward corresponding suggestions by analyzing the problems in the enterprise carbon emission accounting: At the national level, we should strengthen the construction of basic carbon emission database and increase the coverage of industrial enterprises in carbon emission management and control. At the industry level, a coordinated and unified enterprise car-bon emission accounting, reporting and verification standard system should be established, and a hierarchical evaluation system of enterprise carbon emission should be established for general carbon emission units. At the enterprise level, we should strengthen the online monitoring and dig-ital management of carbon emission data, improve the awareness of carbon emission management of all employees, and set up full-time personnel for carbon emission management and accounting. Through overall planning and deployment, enhance the accuracy, comparability and traceability of carbon emission accounting results, improve the efficiency of carbon emission accounting, and help promote the development process of China's goal of carbon peaking and carbon neutralization.