核电碳账户是核电衔接碳市场等低碳转型市场化政策工具和实现核电碳减排效益的微观基础, 构建可衔接碳市场的核电碳账户理论框架是实现核电碳减排效益的科学前提。本研究基于全生命周期, 提出了涵盖建设期、运营期和退役期的模块化核电碳账户框架, 设定了不同模块的核算边界、数据来源、核算方法和评价指标。进一步, 将核电碳账户与区域电网碳账户相嵌套, 分析了纳入核电碳账户对电网碳排放因子的降低效应。最后, 提出了应用“绿色核电证书”衔接碳市场的低碳转型市场化政策工具。本文提出的模块化核电碳账户框架及其与碳市场的衔接机制对于管理我国核电企业碳资产、明晰核电全生命周期减排贡献以及通过市场机制实现减排效益提供了科学依据。

The nuclear power carbon account serves as the micro-foundation for integrating nuclear power into low-carbon transition market-based policy tools, such as carbon markets, thereby achieving carbon emission reduction benefits. Developing a theoretical framework for the nuclear power carbon account connected to the carbon markets is a scientific prerequisite for realizing these benefits. This study, based on a lifecycle perspective, proposes a modular nuclear power carbon account framework encompassing the construction, operation, and decommissioning phases. The framework defines the accounting boundaries, data sources, accounting methods, and evaluation indicators for each module. Furthermore, the study nests the nuclear power carbon account within the regional power grid carbon account, analyzing the reduction effect of incorporating the nuclear power carbon account on the power grid carbon emission factor. Finally, it proposes the application of a "Green Nuclear Power Certificate" as a market-based policy tool for low-carbon transition connected to the carbon markets. The modular nuclear power carbon account framework and its connection mechanism with the carbon markets proposed in this paper provide a scientific basis for managing the carbon assets of nuclear power enterprises in China, clarifying the emission reduction contributions throughout the nuclear power lifecycle, and achieving emission reduction benefits through market mechanisms.