The Building Of The Index System Of The Regional Carbon Footprint Accounting

Greenhouse gases have threatened human survival by changing the climate. The Chinese government and other countries all over the world have begun to fight against the greenhouse effect, since early in the20th century. In2009, the Chinese government promised to the world: by2020, carbon emissions per unit of GDP will drop by40%-45%, compared to that in2005. In this regard, China has made bold and innovative attempt, as to conduct a low-carbon economy project in Liaoning, Guangdong, Yunnan, Shaanxi and Hubei provinces. This leads to the need of the carbon footprint accounting of provincial administrative region. Index system of regional carbon footprint accounting aims to describe and evaluate the situation and trends of the carbon footprint of provinces in China in order to plan, control and assessment the work of emissions reduction.By studying the existing accounting theory and indicators of the carbon footprint, while using comparative analysis and trend analysis, a reasonable theoretical framework of the index system of regional carbon footprint accounting was built. The theoretical framework of indicator system measured by the size, structure and strength dimensions. With the data of provinces in China, and three dimensions as first class indicator, the initial index system composed by41indicators is built. And each of the indicators are defined and calculated in detail. Using the method of the cluster-multiple correlation coefficient analysis and coefficient analysis of variation,28indicators are selected for the final index system. And the selected indicators keep the original set of the basic theoretical framework. The final index system can be proved by the cluster analysis.On this basis, standardizing the indicators, and setting the weight by factor method, a comprehensive synthesis evaluation of regional carbon footprint accounting is gotten.In this paper,30provinces in China are divided into four categories: outstanding provinces, advanced provinces, the general provinces and backward provinces. And characteristics of each type can be drawn.