“温室气体核算体系”特点分析及经验借鉴

摘要：

【目的】“温室气体核算体系”（GHG Protocol，GHGP）在温室气体排放核算方面起步较早且覆盖范围广泛，提出 的很多做法与理念具有鲜明的特点和借鉴意义。【方法】通过对该体系的组织架构、主要内容和发展历程等基本情况进行 梳理，分析其在体系构成、共性要求及边界划定方面的特点。【结果】得出温室气体核算相关标准在组织机制、体系构建、 框架确定及内容安排上可借鉴的经验。【结论】全面完整的核算体系有助于更加科学合理、明确高效地开展温室气体核算工 作，“温室气体核算体系”的鲜明特点,对相关工作和标准编制具有很好的借鉴作用。

Abstract:

[Objective] The Greenhouse Gas Protocol (GHGP) is a globally recognized framework that began early and has wide applicability in greenhouse gas (GHG) emissions accounting. Many of its practices and concepts have distinctive characteristics that offer valuable reference. [Methods] This study reviews the GHGP’s organizational structure, key components, and development history. It analyzes the system’s features in terms of framework composition, general requirements, and boundary defi nitions. [Results] The analysis provides lessons and insights for the development of GHGrelated standards, particularly in areas such as institutional mechanisms, system design, framework formulation, and content organization. [Conclusion] A well-structured and comprehensive GHG accounting system enables more scientifi c, rational, and effi cient emissions reporting. The distinctive characteristics of the GHG Protocol offer meaningful reference for future standardization efforts and technical development. 

引用格式：丁文，李本强，孙智，等.“温室气体核算体系”特点分析及经验借鉴[J].标准科学，2025(8):132-142.

基金项目：本文受住房和城乡建设部标准定额研究所基本科研项目“城乡建设领域碳排放计算标准化研究”（项目编 号：2025R ISN Y B11）；住房和城乡建设部委托项目“公共建筑节能降碳市场化激励机制研究”（项目编号： 12020240406）资助。 

作者简介：丁文，硕士，助理工程师，研究方向为工程建设标准化。