A good ecological environment is a well-being for all

  Achieving carbon peak and carbon neutrality is both a tough battle and a big test. At present, the new growth path characterized by low-carbon development has become an important direction of world economic development, and low-carbon advanced technology, industrial system and governance capacity will become one of the core competitiveness of economic development of various countries. In this context, Chinese-style modernization must respect nature, conform to nature, protect nature, adhere to the concept of "green water and green mountains are gold and silver mountains", and adhere to the good ecological environment is the most inclusive people's livelihood and well-being. In this systemic change involving values, industrial structure, energy system, consumption patterns and many other levels, a very important scenario is to use big data and green and low-carbon consumption to guide the Chinese public to participate in the process of carbon peak and carbon neutrality. Lu Leshu's "Carbon Account" is a masterpiece that came into being in this context.

  Based on carbon emission reduction at the consumption end, the "Carbon Account" deeply analyzes the carbon information and value chain cycle driven by consumption, puts forward the "G-B-C" (government-enterprise-consumer) model to promote carbon emission reduction at the consumption end, and focuses on the domestic carbon inclusive mechanism, combined with the theoretical basis of behavioral economics such as green boost, and systematically sorts out the personal carbon account practices carried out by domestic local governments, Internet enterprises and commercial banks. This book envisages the interconnection of carbon accounts among different entities, different markets and different regions, as well as the monetization trend of carbon assets, and analyzes and looks forward to the development and trend of "X" factors such as carbon accounting, carbon credits, carbon auditing, and carbon insurance from the perspective of improving the carbon account system. From the perspective of broadening the application field of carbon accounts, the application value of carbon accounts in "X" scenarios such as green finance, rural revitalization, corporate ESG (environmental, social and corporate governance), and RMB internationalization is proposed. Finally, combined with the development and judgment of carbon trading, carbon inclusive mechanism and digital technology, the future development trend of carbon accounts and the different roles played by governments, platform enterprises, commercial banks, individuals and other entities in the construction of carbon accounts are proposed.

  The "Carbon Account" written by Lu Leshu provides an important reference for China to explore the carbon market system, which is mainly reflected in three aspects: first, it discusses many important topics brought to us by achieving the "dual carbon" goal from a theoretical perspective, such as the value that carbon emission reduction at the consumption end can play in achieving the "dual carbon" goal, the monetary characteristics behind carbon assets and the possible impact on the existing monetary system, and how to use behavioral economic means such as boosting to change residents' consumption behavior; Second, from the practical level, the practical innovation of different institutions at home and abroad in carbon accounts was systematically sorted out, the methodology of carbon account construction was summarized, and the changes brought about by the introduction of carbon assets to the credit reporting system and the institutional path to promote the interconnection of carbon accounts between different entities were summarized. Third, it puts forward clear views and useful suggestions on building a green and low-carbon society, carbon circular economy, carbon account interconnection, and international competition of green industries.

  In terms of building a green and low-carbon society, the Carbon Account emphasizes that carbon emission reduction at the consumption end is of great significance to achieve the comprehensive green transformation of China's economy, public participation is an important driving force for green and low-carbon development, and carbon account, as an important starting point for the green consumption path "G-B-C", not only helps to stimulate the public's willingness to reduce emissions, but also helps to transmit the effect of the carbon emission reduction mechanism at the consumption end to the policy formulation end and assist the policy formulation. In the process of carbon account construction, the monetization attribute of carbon assets should be fully understood, and the carbon account system should be built according to the standards of financial infrastructure.

  In terms of carbon circular economy, Carbon Account believes that Chinese culture emphasizes collectivism and social cohesion, and people naturally have the psychology of abiding by social norms and have a high degree of trust in the government. Therefore, China has the potential to lead the trend of the world's circular economy development in consumption scenarios, and can use carbon accounts to quantify, identify and stimulate green consumption behavior, realize the innovation of products and services that save resources and recycle in the consumption chain, form a new business model, fully stimulate the reverse guiding role of carbon emission reduction at the consumption end on production transformation, and help promote the "dual carbon" strategy.

  In terms of carbon account connectivity, the Carbon Account proposes that the government and enterprises should cooperate to achieve consensus on carbon accounting systems and methodologies to the greatest extent, and at the same time establish carbon trading and carbon inclusive mechanisms, as well as circulation paths between carbon assets and financial markets, commodity markets and factor markets, so as to provide perfect market conditions for carbon account connectivity. In this process, government departments are the formulators of policy standards, platform enterprises are the most direct builders of green consumption scenarios, and commercial banks provide infrastructure support for carbon market trading and circulation with their continuously improving account service capabilities.

  In terms of international competition in green industries, Carbon Account points out that the changes brought by carbon neutrality to human production and lifestyle, and the development of carbon emission reduction assets and carbon market trading with carbon accounts as infrastructure will help stimulate the emission reduction potential of consumers and production, and enhance China's carbon monetary strength. At present, the world's major economies are vying for leadership under the green economy, the core of which is to improve the competitiveness of green technology, carbon currency is an abstract embodiment of green technology capabilities, will play a more important role in the future international competition.

  In short, the carbon accounting methods of individual carbon emission reduction behaviors discussed in the Carbon Account, as well as the promotion of carbon market trading interoperability, green finance and green retail, corporate ESG and many other contents, are very in line with the key strategic direction of China's ecological civilization construction during the 14th Five-Year Plan period. In the critical period of realizing the improvement of ecological environment quality from quantitative to qualitative change, it is imperative to promote green and low-carbon development, establish and improve a green and low-carbon circular development economic system, and promote the comprehensive green transformation of economic and social development. In this process, we should make use of China's institutional advantages, adhere to the comprehensive transformation of green and low-carbon, guide the public to green and low-carbon consumption, and look forward to establishing a world-class carbon market system under the comprehensive carbon account, so as to contribute to China's early realization of the goal of carbon peak and carbon neutrality.

  (Author: Wang Jinnan, academician of the Chinese Academy of Engineering, president of the Academy of Environmental Planning of the Ministry of Ecology and Environment)