CAJ | 학술논문

以 GDP 统计核算体系作为参考，结合中国目前碳核算的实践经验，探索性构造了中国碳排放统计核算体系的基本框架，包含基础层级、中间层级和目标层级。基础层级是碳核算的起点，包含了核算类型、核算范围和核算制度。中间层级是碳核算的关键，包含了核算内容和核算方法。目标层级是碳核算的最终目标，主要是碳监测体系。以期通过这一套核算框架建立起“国家-地区-城市-行业”四位一体的碳排放统计核算体系，使中国的碳核算系统化、制度化，便于国家统一管理和监控减排目标的实现程度和效果，公平分配减排责任。
이 GDP 통계핵산체계작위삼고，결합중국목전탄핵산적실천경험，탐색성구조료중국탄배방통계핵산체계적기본광가，포함기출층급、중간층급화목표층급。기출층급시탄핵산적기점，포함료핵산류형、핵산범위화핵산제도。중간층급시탄핵산적관건，포함료핵산내용화핵산방법。목표층급시탄핵산적최종목표，주요시탄감측체계。이기통과저일투핵산광가건립기“국가-지구-성시-행업”사위일체적탄배방통계핵산체계，사중국적탄핵산계통화、제도화，편우국가통일관리화감공감배목표적실현정도화효과，공평분배감배책임。
On the basis of GDP statistical accounting system.Combined with the current carbon accounting practices.Discussed the basic framework for carbon emissions statistical accounting system. Including basic level、intermediate level and target level.The basic level is the starting point of carbon accounting which covers the accounting type,scope of accounting and accounting system.The intermediate level is the key to carbon accounting which covers accounting content and accounting methods.The target level is the ultimate goal of carbon accounting which is mainly carbon monitoring system.We hope that through the accounting framework to establish a carbon statistical accounting system contained "national-region-city-industry".Making our carbon accounting systematic、institutionalized.Easy to manage and monitor the degree of national unity and effectiveness to achieve emission reduction targets.And equitable distribution of responsibility for emissions reductions.