Application of carbon-escape accounting system in integrated energy systems' low-carbon evaluation

doi:10.3969/j.issn.2097-0706.2023.06.010

Abstract

Abstract:

With the implementation and boosting of dual carbon target， the evaluation on different energy system's low-carbon performance has received growing attention. Taking an integrated energy system of an industrial park as the research object， aiming at improving the low reliability of the current carbon footprint accounting method， we usher in the concept of carbon-escape and its accounting system， and put forward a new low-carbon performance evaluation framework for the integrated energy system. Based on the brief introduction of the accounting principles， accounting subjects， accounting methods and statements of carbon-escape accounting system， the proposed method and development path are put forward under the assumed application scenarios of the integrated energy system. The application prospect of carbon-escape accounting system is discussed and expected.

Key words: carbon footprint, carbon accounting, integrated energy system, carbon-escape accounting system, low-carbon performance, carbon peak, carbon neutrality, evaluation system

CLC Number:

TK019：X321

ZHAO Guotao, QIAN Guoming, SUN Yanbing, DING Quan, ZHU Haidong. Application of carbon-escape accounting system in integrated energy systems' low-carbon evaluation[J]. Integrated Intelligent Energy, 2023, 45(6): 73-80.

Figures/Tables 5

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项目	采购原材料	领用零星物资
货币价值记账	借：原材料应交税费-增值税-进项税贷：应付账款等	借：生产成本贷：原材料
碳逸数值记账	借：碳逸资产-原材料碳逸-进项碳逸贷：碳逸累积	借：碳逸资产-生产碳逸-进项碳逸贷：碳逸累积

项目	生产过程耗用燃料和动力	管理或研发部门耗用燃料和动力
货币价值记账	借：生产成本/制造费用-燃料和动力应交税费-增值税-进项税贷：其他应付款/银行存款,等	借：管理费用/开发支出-燃料和动力贷：其他应付款,等
碳逸数值记账	借：碳逸资产-生产碳逸-增量碳逸贷：碳逸累积	借：碳逸资产-管理碳逸-增量碳逸贷：碳逸累积

项目	本期余额	上期余额
一、进项碳逸
1.销售管理产生的进项碳逸
2.研发设计环节产生的进项碳逸
3.采购原材料、包装物产生的进项碳逸
4.生产环节产生的进项碳逸
…
进项碳逸小计
二、增量碳逸
1.销售管理环节产生的增量碳逸
2.研发设计环节产生的增量碳逸
3.采购原材料等产生的增量碳逸
4.生产环节产生的增量碳逸
…
增量碳逸小计
三、碳逸转移
1.销售商品、提供劳务等活动减少的碳逸
2.其他原因导致的碳逸减少
碳逸转移小计
四、期末碳逸余额