关键词: 城市碳排放核算, 经济活动, 投入产出模型, 国民账户体系, 环境经济核算体系中心框架

Abstract: The current studies on carbon emission accounting at city level are based on the practical work from the perspectives of carbon emission sources and carbon emission activities (carbon emission responsibilities) in light of carbon characteristics. However, they do not interpret the accounting framework from the perspective of international statistical standards, hence a series of accounting issues that hinder the low-carbon development of cities. Thus, this paper intends to study the city carbon emission accounting to clarify the relevant elements, classification and the basic framework, and provide an accounting example of 14 cities in Beijing-Tianjin-Hebei region, taking the theories of SNA2008 and SEEA2012 as the guidance, combining the existing carbon accounting standards at city level and the characteristics of Chinese cities.The anthropogenic carbon emissions at city level are linked closely to human economic activities (including production and consumption activities), which should be the focus of the accounting. Then the accounting framework is constructed based on the economic territory and the principle of residence, the classification of National Economic Industrial Classification, different economic entities and their economic activities, and the input-output model. This study illustrates the carbon emissions accounting for 14 cities in Beijing-Tianjin-Hebei region, identifies the key sectors such as the production and supply of electric and heat power, from different economic entities based on sectoral results, tracks the main cities producing consumption-based emissions and income-based emissions from the 14 cities from the source, and provides data support for promoting regional coordinated emission reduction.

Key words: City Carbon Emission Accounting, Economic Activities, Input-output Model, SNA, SEEA Central Framework