介绍了水泥制造企业二氧化碳排放量核算的基本原则与方法,并结合某水泥制造企业2012年的实际活动水平数据进行了实证研究。研究结果表明,我国《水泥生产企业二氧化碳排放量计算方法》根据物料平衡原理,较好地考虑了水泥制造企业二氧化碳排放量测算的可操作性和不确定性,比较适合我国现阶段水泥制造企业的碳排放量核算。鉴于我国区域性的碳排放交易市场已经正式建立和启动,我国应尽快出台针对不同行业企业二氧化碳排放量计算方法的国家标准,以利于碳排放交易这项环境政策工具在我国顺利实施。%This paper introduced the basic principles and methods of cement manufacturing enterprises ’ CO2 emission load ac-counting ,conducted empirical study with a certain cement manufacturing ’ s actual activity data in 2012 .The study indicated that ac-cording to the material balance theory ,《Cement Manufacturing Enterprise CO 2 Emission Load Accounting Method》in our country well considers cement manufacturing enterprise CO 2 emission load accounting ’ s operability and uncertainty ,rather fits cement man-ufacturing enterprises ’ CO2 emission load accounting in our country at present .As our country has established regional carbon emission trading market , we should come on national standard about different industries and enterprises ’ CO2 emission load accounting method ,to ensure carbon emission trading policy to be carried out smoothly .
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