中国制定企业温室气体核算指南的对策建议

在总结国内外企业层面温室气体核算指南的现状和发展趋势的基础上，指出了确定正确的核算边界、选取合适的排放核算范围以及选择准确的排放活动水平和排放因子数据，是中国编制企业温室气体核算指南面临的关键问题，并提出了完善中国企业层面温室气体核算体系的对策建议：一是完善中国企业温室气体排放管理的相关制度安排；二是现阶段选择企业作为核算边界，建立并完善重点企业和设施的温室气体直报系统；三是将外购电力和热力消费引起的间接排放也纳入核算体系中，并根据行业具体情况及未来发展趋势确定所包括的温室气体种类；四是完善数据计量及收集工作，加强统计工作能力建设；五是统一排放因子的选择规则，逐步建立中国的排放因子数据库；六是建议设定企业温室气体报告门槛。

Policy Suggestions for Establishing GHG Emissions Accounting Guideline at the Enterprise Level in China

This paper summarized current situation and development trend of the GHG emissions accounting guideline at the enterprise level globally. It indicated that the accounting boundary, emissions accounting scope, and use of activity data and emission factor data are key issues in the development of GHG emissions accounting guideline in China. The policy suggestions were correspondingly raised for the establishment of systematical GHG emissions accounting guideline at the enterprise level in China, i.e., firstly, improving the regulatory arrangement of GHG emissions management at the enterprise level. Secondly, defining the appropriate accounting boundary and establishing the direct online reporting system for key enterprises and facilities. Thirdly, including the indirect emissions from purchased electricity and heat into the accounting and determining the coverage of GHG types according to sectoral circumstance and development trend. Fourthly, completing the data monitoring and collection system and enhancing the capacity building of statistics. Fifthly, unifying the selection rule for emission factors and gradually establishing the national emission factor database. Finally, setting the benchmark of enterprise obligatory for GHG emissions reporting.