企业清洁生产审核减排量核算方法的探讨

2008年，清洁生产审核在COD和SO2减排中分别贡献了11．95％和22．12％，但由于其核算方法的不完善，仅被总量核查认可1％和2．56％。欲完善企业清洁生产审核减排量核算方法，本文通过界定审核减排量的范畴，提出了三种审核减排量核算方法：物料衡算法、实地监测法和产污强度法。阐述了三种方法的概念及在企业清洁生产审核减排量核算过程中的应用方法和适用范围：物料衡算法通过对企业的原材料、辅料、能源、水等进行衡算分析，明确企业污染物产生量，对比审核前后得出审核减排量；实地监测法直接从企业产污口等获取企业污染物产生等情况，对比企业审核前后监测的数据得出审核减排量；产污强度法按照产污强度分别核算出审核前后污染物产生量，得出审核减排量。

Accounting Methods of the Emission Reduction from Cleaner Production Audit

COD and SO2 emission reduced by 11.95% and 22.12% respectively from cleaner production audit （CPA） in 2008. But because of lacking applicable accounting methods, there was only 1% and 2.56% recognized in the verification of total emission reduction. So on the basis of defining the scope of emission reductions, this paper proposed three accounting methods of the emission reductions from cleaner production audit： mass balance method, on site monitoring method and pollutant generation （discharge） intensity method. And it elaborated the three methods＇ concepts, their application in CPA and their usage scope in details. The mass balance method accounted enterprise＇ s pollutants emissions by analyzing enterprise＇ s raw materials, auxiliary materials, energy, water, etc., and then compared the emissions before audit to that after audit. The on site monitoring method was to get the enterprise＇ s pollutant data through monitoring directly at the pollutants generation points, then contrasted the two sets （before and after the CPA） of pollutant data. The pollutant generation （discharge） intensity method calculated pollutants generated （or emitted） before and after the audit separately in accordance with the pollutant generation （discharge） intensity, resulting in the emission reductions from CPA.