卷烟物流配送服务的温室气体排放核算研究
Study on the Accounting of Greenhouse Gas Emissions from Cigarette Logistics Distribution Service

[目的]随着国家低碳环保战略的实施，各行各业低碳减排工作稳步推进，烟草行业彰显社会责任意识，更是明确提出2022年至2030全行业双碳工作目标，因此，烟草商业企业各领域温室气体排放核算研究成为首要任务。[方法]本文基于各类标准和研究成果的基础上，探索建立一套更加明确、清晰的卷烟物流配送服务的温室气体排放核算机制。[结论]卷烟物流配送服务的温室气体排放核算，能从排放源识别、数据收集、计算与统计方法等方面，明确卷烟物流配送服务的温室气体排放核算路径。
[Purpose] With the implementation of the national low carbon environmental protection strategy, the low carbon emission reduction work in all walks of life has been steadily promoted. The tobacco industry in the tobacco industry has demonstrated its sense of social responsibility, and clearly put forward the industry wide goal of double carbon work from 2022 to 2030. Therefore, the research on the accounting of greenhouse gas emissions in all areas of tobacco commercial enterprises has become the primary task. [Methods] Based on various standards and research results, this paper explored and established a more explicit and clear accounting mechanism for greenhouse gas emissions of cigarette logistics distribution services. [Conclusion] Greenhouse gas emission accounting of cigarette logistics distribution service can clarify the accounting path of cigarette logistics distribution service from the aspects of emission source identification, data collection, calculation and statistical methods.