统计研究

气候变化正在深刻影响人类生存环境和经济社会发展，对气候变化进行准确及时的核算能够为人类应对气候变化提供数据支撑。气候变化核算是环境经济核算的重要内容，联合国统计委员会先后发布《2012年环境经济核算体系：中心框架》（SEEA2012）、《2012年环境经济核算体系：实验性生态系统核算》（SEEA2014）和《环境经济核算体系：生态系统核算》（SEEA2021）3个关于环境经济核算的国际标准。基于这3个国际标准，全球各国开展气候变化的统计核算工作，为人类更好应对气候变化提供统计基础。该文首先梳理3个国际标准的历史演进，从核算对象、核算范围、类型分类、账户表式4个方面对3个国际标准进行比较分析，重点介绍最新的SEEA2021；其次，对各国开展气候变化统计核算的现状以及实践经验进行归纳总结，并对我国当前气候变化核算的现状以及实践经验进行重点分析；最后提出进一步完善我国气候变化核算工作推进机制。

Climate change significantly impacts the survival of humanity and hinders economic and social development. Accurate and timely climate change accounting is crucial in enabling effective responses to this global challenge. Embedded within environmental-economic accounting, the United Nations Statistical Commission has introduced three international standards: the System of Environmental-Economic Accounting 2012—Central Framework(SEEA2012), the System of Environmental-Economic Accounting 2012—Experimental Ecosystem Accounting(SEEA2014), and the System of Environmental-Economic Accounting—Ecosystem Accounting(SEEA2021). These standards are a foundation for countries worldwide to conduct statistical accounting for climate change, offering a robust statistical basis for informed decision-making. This article reviews the historical evolution of these standards and conducts a comparative analysis focusing on the accounting object, scope, type classification, and account tabulation, emphasizing the latest SEEA2021. Additionally, it provides an overview of the current state of climate change statistical accounting globally, highlighting practical experiences in various countries. Focusing on the analysis of the current situation and practical experience of climate change accounting in China. It proposes mechanisms for improving and advancing climate change accounting in China.