碳责任账户的目标原则、分配逻辑与框架构建：账户建立

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。

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

Climate change is a common challenge facing all mankind. The implementation of carbon emission responsibility allocation is an important means to promote multiple emission actors to take emission reduction actions in response to climate change. Due to the practical interests of all participants, the distribution of carbon emission responsibility has experienced a series of development and evolution based on different distribution perspectives (such as production side, consumption side, etc.), emission reduction targets (total carbon emission, carbon emission intensity, etc.) and distribution principles. This paper summarizes the historical development of carbon emission responsibility and the evolution of distribution principles, expounds the carbon emission responsibility allocation mechanism based on equity, efficiency and both equity and efficiency as goals, and discusses the carbon responsibility allocation of enterprises based on supply chain from three aspects:emission quota, emission requirements and emission reduction targets. This paper proposes that in the current environment where production processes are increasingly decentralized and space production is fragmented, it is necessary to establish a supply chain-based carbon responsibility allocation scheme along the production network to stimulate and encourage all members of the supply chain to make joint efforts to mitigate climate change.