基于国家危险废物"五联单"模式的CCUS减排量核算与分配机制研究OA

As the"dual-carbon"goals advance,the large-scale application of Carbon Capture,Utilization,and Storage(CCUS)technology depends on accurate and credible emission reduction accounting.However,the multiple stages and complex stakeholders involved in CCUS projects create ambiguities in CO₂ flow confirmation,leakage liability,and reduction allocation,which hinder standardized development and market confidence.This paper aims to resolve these accounting and responsibility allocation challenges within the CCUS value chain.Drawing on the successful"Five-Copy Form"system for national hazardous waste management—specifically its core principles of information documentation,full-process tracking,multi-party confirmation,and liability binding—this study constructs a"traceable,clear,and orderly"management framework:the CCUS Carbon Flow Supervision and Responsibility Division Slip System.It further proposes specific mechanisms for mandatory handover registration,loss tracing,liability determination,emission reduction accounting,and benefit allocation.This mechanism provides systematic policy recommendations for improving CCUS methodologies,mitigating environmental risks,and clarifying the rights and interests of all parties,thereby stimulating market participation and solidifying the foundation for a high-quality voluntary emission reduction market.