Comparative analysis of regional carbon emissions accounting methods in China: Production-based versus consumption-based principles

The analysis of the characteristics of carbon flows between regions is critical for China to deploy effective regional mitigation strategies. Different accounting principles exert a significant influence on China's regional carbon emissions, especially the fairness of carbon emission reduction targets, and the responsibility for reducing emissions. An input-output model was established, based on the input-output data of 2007 and 2012, to evaluate the characteristics of regional carbon flow and the change in carbon emission from different industries, and to analyse the changes in carbon emissions under production-based, and consumption-based, principles in 30 provinces. The results show that the carbon emissions in each region and sector are different: from the eastern region to the western region they show a downward trend, and the embodied carbon flow accounts for a large proportion of the total. Secondary industries are a major contributor to carbon emissions and there is a signifiant influence exerted on the results of carbon emission accounting in various provinces of China under different accounting principles. Therefore, to meet national emission reduction targets, the provinces need to pay considerable attention to the choice of accounting principles and achieve the principle of fairness and impartiality. It will provide a reference for the future division of responsibility for carbon emissions in provinces of China.