公共部门能源消耗的核算方法

摘要

The work with a list of greenhouse gas emissions of public department is still in the initial stage or blank in China.The main reason is that there are not comprehensive, continuous energy consumption data of public sector greenhouse gas emission list.This paper tries to build the efficient accounting model for energy use of public sectors to solve the previous problems, by achieving the conver-gence between public sectors and public management and society organization.According to some accounting principles of index replace-ment, “from top to down”, quantity adjustment and total quantity control, it could solve the key problems, and strive for more dis-course right for China in the meeting of the national climate negotiations.%目前中国单独针对公共部门温室气体排放清单的编制工作基本处于起步甚至是空白阶段，其主要原因在于缺乏全面、连续的公共部门温室气体排放清单的基础能耗数据。因此，如何有效、连续地对公共部门能源消耗进行核算，无疑是解决公共部门温室气体排放清单制定的关键性问题。鉴于此，根据指标替代、“自上而下”与总量控制等国民经济核算原则，实现公共部门与公共管理与社会组织的衔接，构建公共部门能源消耗的核算方法，以达到对公共部门能源消耗快速、准确核算的目标。这不仅可为中国公共部门温室气体排放清单的制定工作提供基础数据，便于其自主性节能减排工作顺利进行，而且更有利于政府在国家气候谈判会议中争取更多的话语权。