中国工程科学2024，Vol.26Issue(4)：96-107,12.DOI:10.15302/J-SSCAE-2024.04.010
国际绿色贸易壁垒形势下完善我国碳核算体系的对策研究
Strategies to Improve China's Carbon Accounting System under International Green Trade Barriers
摘要
Abstract
In response to the global climate crisis,some countries and regions have established green trade"carbon barriers"that leverage their advantages in carbon emissions accounting and certification to curtail exports of Chinese products.Facing these emerging challenges,China needs to refine its carbon accounting system to contribute to an equitable and cooperative global climate governance and trade system.This study aims to improve China's carbon accounting system.It summarizes the essence and construction progress of the carbon accounting system,introduces the accounting and reporting requirements of international green trade mechanisms,and employs comparative analysis to examine the differences between China's carbon market,the European Union's Carbon Border Adjustment Mechanism,and the"Regulation(EU)2023/1542 concerning batteries and waste batteries"in terms of accounting boundaries,methodologies,and data support and quality assurance systems.The findings indicate that while China's carbon market aligns with international green trade mechanisms in terms of accounting methodologies,it lags significantly in its carbon footprint system as well as data support and quality assurance systems.These gaps mean that Chinese export-oriented enterprises struggle to overcome these carbon barriers with the current accounting system,potentially hindering the development of emerging industries.The study suggests that China should adhere to its fundamental stance of opposing unfair green trade barriers and take specific measures to improve the carbon accounting system:(1)enhancing the product-level carbon accounting system,(2)establishing a credible platform for emission factor data,(3)bolstering research support from academic institutions,(4)reinforcing data security management,and(5)improving the carbon accounting and reporting capabilities of affected enterprises.关键词
碳排放核算体系/绿色贸易壁垒规则机制/欧盟新电池法案/碳边境调节机制Key words
carbon emissions accounting system/green trade barrier mechanisms/Regulation(EU)2023/1542 concerning batteries and waste batteries/Carbon Border Adjustment Mechanism分类
资源环境引用本文复制引用
边少卿,杨姗姗,杨秀,鲁玺,王宇,周剑,张慧勇,陈晓婷,贺克斌..国际绿色贸易壁垒形势下完善我国碳核算体系的对策研究[J].中国工程科学,2024,26(4):96-107,12.基金项目
国家自然科学基金项目(72140003,72025401) （72140003,72025401）
中国工程院咨询项目"我国碳达峰碳中和若干重大问题研究"(2022-PP-01) National Natural Science Fund Project(72140003,72025401) （2022-PP-01）
Chinese Academy of Engineering project"Research on Major Issues of China's Carbon Peaking and Carbon Neutrality"(2022-PP-01) （2022-PP-01）
