INFORMAT10NISSN 1343‑4500 eISSN 1344‑8994に)2023 1nternational lnformation lnstituteヽ7olulne 26, Number l,pp 35‑42

Evaluation inethods,progress and prospect of carbon budget systenl under dualcarbon background
Liuる uohan*and Shcn Shigang**
パ′″お′ね ,ヵ ιbaし物ル′
むε″οο′げ C力 ′ヶッ α″ ル″″″Prο ッンι″′∂θド、「Dο ″g Z4Z力 筋ε″′Z)お rr7ε ″Bα οめにgC′ 2′ セbθ ブ
̀み″αル磁 sg@力 bZ′ あrs・̀″̀ηAbstractln Septembcr 2020,China dcclared to it to achieve carbon peaks by 2030 and carbon ncutralization by 2060.Based on
the litcraturc rcvie瀦 )this paper analyzes the current status ofthe caFbOn revenuc and cxpcnditure systcm.It expouds on themcthods and progress ofthc cttbon revenue and expcnditure system.On this basis,somc suggcstions arc put fon″ard ttom

four aspccts: prilllary data,accounting methods,and technical mcans. The ctlrrent rcsearch progress and cxisting problcms
vcre revicwed,and suggestions for alture rescarch ideas werc put forward,in order to provlde a methodology refercnce for、accurate cstimation of carbon sinks in terrestrial ecosystems in China,and provide scientiflc support for the development ofcarbon ncutral enlission reduction policies in China.

Key WVordsi carbon neutral,Carbon peaking,Sequcnce selection treamcnt,TFanSmCmbrane protcin,
Ｌｒ卜ＬｒＬＥ1。

IIntroductioll

To promotc hman product,human wcll‐being is the colllnon goal of Jl collntries in the world[11.T缶 Oughthe sulllmary of the previous detours,we understand that the development thattakes into account the needs ofthepresent and future generations is thc rnost in line with the fttndalnental intercstt ofthc pcople,and the mostin linewith our national conditions, and this is the sustainable development wc have chosen. In Chinち

the Chinese

goverIInent has forrnulated the Guiding Opinions on Accelerating the Establishcnt and lmprovement of an
Econolnic Systeln for Green,Lo、 v"cな bOn and Cyclic]Development,stipulating that carbon enlissiollls will peak by2030,be carbon neutral by 2060,and strive to gradually achievc nct zero carbon dio対de emissiolls[2,3].Inaddition,some Nordic countries have dcvcloped and implemented a Pigou tax regilne that helps to achieve carbon
neutralization through tax policies[4].According to a study of the Univcrsiサ

Of ViCtoria in Australia,creating,cxpanding,and disseminating knowledge and learning about carbon neutrality will ultimately help countries
achievc their goal of carbon neutrality,this ini饉 誠市e and policy are reflected in universiサ

cduCational institutions

15].Dcvelop iniuat市 cs,policies,and rncasures to rcduce grecning.As all esscntial part of thc global ccosystem,carbon revenuc and expenditure system accounting is an cssential basis for scientiflc assessment of global

gccnhousc gas enlissions and climatc change policy. Acoounting of carbon revenuc and expenditure system
involves not only data collcction,intcgration,coordination,and companson between diffcrent sectors,but also
horizontal companson and evaluation beLreen different scales.
vしrhile writing tllis paper,we collected and sortcd out the domestic and foreign scholars on carbon accounting

rescarch results and carried out extensive discussions. Among thenl, not only to sort out and stllllnariZe therescarch results offoreign scholars,but also based on the current needs ofChinがs carbon accounting,Inadc somerecolllllnendations.Thc rcscarch results mainly focus on the following two aspects:First,the various″ pes ofcarbon accounting methods arc summarized and compared.The other is to study the incollsiStency ofcarbon si山bc● 〃ccn diffcrcnt sectors and rcglons duc to diffcrences in developlncnt,tcchnology,and market rncchanisms.In‑35‑