碳责任账户的目标原则、分配逻辑与框架构建：账户建立

Objective Principles, Allocation Logic and Framework Construction of Carbon Responsibility Accounts: Accounts Construction

中文关键词:  碳责任账户  碳责任分配  供应链  产品  产品碳排放基准值

英文关键词:carbon responsibility account  carbon responsibility allocation  supply chain, carbon emission baseline value of product

中文摘要:

      随着全球环境问题日趋严重，企业和消费者日益认识到减缓气候变化的紧迫性。作为经济活动的主要参与者，减少温室气体排放已经成为任何单个企业及其供应链的巨大挑战。供应链的所有参与者都需要为气候减缓做出努力。现有的碳排放责任核算大多从企业的生产方面入手。最终消费者作为供应链的重要参与者，是所有生产者的最终服务对象，同样具有不可忽视的碳减排作用以及应承担的碳减排责任。本文提出以产品为导向，考虑产品生产过程中的直接碳排放和间接碳排放，建立产品碳排放基准值，对基于供应链的所有参与主体进行责任分配，进而建立基于供应链的碳责任账户。本文构建的责任体系框架具有更广泛、更有前景的应用潜力。

英文摘要:

      This paper aims to construct a carbon responsibility account system framework based on supply chain. Firstly, the paper reviews the historical development of carbon emission responsibility and the evolution of distribution principles, and describes the research on distribution mechanism of carbon emission responsibility which is oriented by equity, efficiency and both equity and efficiency. By discussing the carbon responsibility allocation mechanism adopted in China and the new demand for the carbon emission responsibility allocation model based on supply chain under the new situation, the paper puts forward the idea of constructing the carbon responsibility account based on supply chain in China. Specifically, this paper proposes to be product-oriented, takes the direct and indirect carbon emissions in the production process into account, establishes a benchmark value of product carbon emissions based on the supply chain, assigns responsibilities to all participants based on the supply chain, and then establishes the enterprise/individual carbon responsibility account based on the supply chain. Under the new framework, the enterprise carbon responsibility account fully considers the indirect carbon emission responsibility embodied in products, and there is no double calculation problem. The individual carbon responsibility account linked to individual consumption behavior can enrich the content of the current individual carbon account linked to individual life behavior. The new framework can promote carbon emission reduction actions of various participants from the production-side and the consumption-side, motivate consumers to change their lifestyle and consumption structure, promote green living and consumption, and force producers to make greater efforts to reduce carbon emissions. The responsibility system framework constructed in this paper has wider and more promising application potential. Firstly, the carbon emission benchmark value of products can be used as an important reference index to evaluate whether the supply chain is green and low-carbon. Secondly, if the framework can be further enriched and improved, it has the possibility of docking with the carbon audit system or even the carbon emission trading system. Furthermore, it is very likely to realize docking or mutual quality with the international community in the field of climate change. However, it also faces many challenges and deficiencies, including but not limited to the determination of product carbon emission benchmark value, data collection, and the establishment of supporting departments and systems, which are worthy of further research.