关于建立工业园区统一规范碳核算方法体系的思考

工业园区是中国制造业发展的重要载体与做好碳达峰碳中和的关键支撑,建立统一规范的碳核算方法,是园区科学推进低碳发展的必要前提。本研究剖析了园区碳核算的复杂性,明确了园区“双碳”工作的核心要义,建立了“一芯四核”互馈式园区碳核算方法框架。该框架主要包括应用目标与范围定义、流分析与排放清单建立、碳排放计算、结果解释与决策支撑四个核心环节,四“核”间相互作用、迭代优化,根据园区发展实际进行具象化,并充分考虑向上与所在行政区域碳核算清单、向下与企业碳排放核算兼容,最终服务于准确把握低碳发展内涵、锻造新的产业竞争优势这一关键内“芯”。进一步地,研究阐述了“一芯四核”方法框架各主要步骤,分析了园区碳核算实践中面临的园区边界、核算范围、清单建立、数据质量等方面的难点,提出了基于检验清单的各环节工作原则、操作步骤及注意事项。研究为“千园千面”的工业园区提供了科学统一的碳核算理论框架,可为工业园区在低碳转型中锻造新的产业竞争优势提供决策支撑,为建立统一规范碳排放统计核算体系奠定方法基础。

Insights into Establishment of Unified and Standardized Carbon Accounting Method System for Industrial Parks

Industrial parks are important engines for developing China''s manufacturing and achieving carbon peaking and neutrality. Establishing a unified and standardized carbon accounting method for the parks is a prerequisite for scientifically promoting their low-carbon development. Considering the industrial parks'' complex and diverse structural, compositional and developing characteristics, this study analyzes the complexity of carbon accounting, clarifies the essence of dual-carbon strategies, and establishes a "one center and four cores" interactive carbon accounting method framework for the parks. Four cores include the definition of accounting goals and scopes, flow analysis and establishment of carbon emission inventories, carbon emission quantification, and results interpretation and decision-making support, which can further be specialized according to the local conditions of different parks. The four "cores" interact with each other and achieve iterative optimization. All cores fully consider the parks'' upward compatibility with carbon inventories of administrative regions and downward with carbon accounting of enterprises, thereby serving as the key "center" of pinpointing the connotation of parks'' low-carbon development and thus facilitating to forge new industrial competitive advantages. The study then elaborates on the main procedures of the "one center and four cores" framework and analyzes the difficulties faced in the parks'' carbon accounting practice, such as boundary, accounting scope, inventory establishment, and data quality. Furthermore, this study proposes working principles, operation processes, and precautions for each core based on the inspection list. Generally, the study provides a scientific and unified theoretical framework of carbon accounting for thousands of industrial parks, which can help various parks accurately and comparatively account for their carbon emission, evaluate low-carbon performance, and formulate carbon reduction pathway, accordingly founding a methodological basis for unified and standardized carbon emission statistics and accounting system.