Carbon cost dynamic accounting analysis method and system based on multi-source data fusion

Abstract

The present application relates to the technical field of industrial data processing, in particular to a carbon cost dynamic accounting analysis method and system based on multi-source data fusion, comprising the following steps: establishing product period accounts, gathering energy consumption, emission factors, purchased electricity and heat, indirect emission coefficients and output, calculating direct and indirect emission intensity, combining benchmark values, implementing proportion, quota prices and foreign paid carbon prices to generate carbon border adjustment costs, superimposing emission reduction inputs, verifying and certifying, tariffs, logistics and supply chain benefits to form export comprehensive costs, in the present application, by taking product, destination and period as a unified index, through emission accounting, policy deduction, carbon price deduction and trade cost collection, multi-source data is continuously operated according to the same standard, reducing period mismatch, emission distortion and cost omission, enhancing the linkage of carbon border adjustment costs and export comprehensive costs, supporting enterprises to identify the export influence and emission reduction direction under the destination difference.

Description

Technical Field

[0001] This invention relates to the field of industrial data processing technology, and in particular to a method and system for dynamic carbon cost accounting and analysis based on multi-source data fusion. Background Technology

[0002] The field of industrial data processing technology involves specialized data processing methods for collecting, mapping, converting definitions, storing in databases, and calculating rules for multi-source industrial data in scenarios such as industrial production, energy consumption, emissions accounting, and cost management. Among these, the traditional dynamic carbon cost accounting and analysis method involves a server reading data from energy consumption tables, emission factor tables, product output tables, trade cost tables, and policy parameter tables, establishing product emission accounts and cost accounts according to the accounting period, and generating records of unit product carbon emissions, carbon border adjustment costs, and comprehensive export costs based on preset calculation rules.

[0003] Existing technologies typically extract data from energy consumption tables, emission factor tables, production tables, trade cost tables, and policy parameter tables in a fragmented manner. The field definitions and period attributions of each table rely on manual maintenance. Energy conversion, direct emissions, indirect emissions, deduction rules, and cost items are calculated in segments across different tables. Price parameters and updates to extraterritorial carbon prices lag behind. There is a lack of continuous account linkage between product codes, destinations, and accounting periods. In practice, this can easily lead to distorted emission intensity, incomplete cost collection, and delayed assessment of trade impacts. Enterprises also find it difficult to identify export risks and emission reduction investment directions based on product dimensions. Summary of the Invention

[0004] Purpose of the invention This invention aims to provide a dynamic carbon cost accounting and analysis method and system based on multi-source data fusion. By uniformly mapping, associating, verifying the quality, and processing the applicability of data such as export products, customs declarations, enterprise product master data, energy measurement, emission factors, carbon prices, and cost aggregation, a unified accounting account is formed based on product codes, trade destinations, and accounting periods. This enables continuous accounting and associated recording of product emission intensity, period-accrued emission intensity, carbon border adjustment costs, and comprehensive export costs. Data from different sources, with different measurement standards, and different versions can be processed according to a unified account key value, and accounting results with data source status and verification status are provided for export product trade impact analysis.

[0005] Technical solution To achieve the above objectives, this invention provides a dynamic carbon cost accounting and analysis method based on multi-source data fusion, comprising the following steps: The system receives export product lists, customs declaration data, enterprise product master data, energy measurement data, emission factor data, carbon price data, and cost aggregation data through data interfaces. It also performs field mapping and consistency verification on the product code, trade destination, accounting period, and measurement caliber fields in each data source to generate a unified account key value.

[0006] Product period account records are established based on unified account key values. Energy consumption, energy conversion values, carbon emission factors, oxidation rates, purchased electricity, purchased heat, indirect emission coefficients, and product output under the same product code, trade destination, and accounting period are written into these records. When establishing product period account records, export product lists, customs declaration data, and enterprise product master data are obtained. Based on the conditions of consistent product codes, consistent trade destinations, and accounting period coverage, export products are matched with customs declaration records to determine matching product period records. Product codes, trade destinations, accounting periods, enterprise identifiers, and batch identifiers are extracted from these matching records, and product period account records are generated according to the merging rules for the same enterprise identifier, same product code, same trade destination, and same accounting period.

[0007] The system performs duplicate record checks, missing field checks, abnormal unit of measurement checks, and version applicability checks on the data recorded in the account during the product writing period. Based on the data that passes the checks, it generates the direct emission intensity per unit product and the indirect emission intensity per unit product.

[0008] When generating the direct emission intensity per unit product, the energy consumption quantity, energy conversion value, carbon emission factor, oxidation rate, and product output corresponding to the account records during the product period are obtained. The energy consumption quantity is grouped according to energy type, and the energy consumption quantity under different measurement units is converted to a unified calorific value based on the energy conversion value to generate grouped energy activity data. Based on the grouped energy activity data, carbon emission factor, and oxidation rate, the direct emission quantity corresponding to each energy type is calculated. The direct emission quantities are then summarized and intensity-processed with the product output to generate the direct emission intensity per unit product.

[0009] Furthermore, when generating grouped energy activity data, an energy metering source table is obtained that corresponds to the storage fuel purchase metering value, production consumption metering value, inventory change metering value, and energy type. Based on the product code and accounting period in the product period account records, energy metering records related to export product production are screened to determine the period energy base records. Duplicate metering records, missing energy type records, and abnormal metering unit records in the period energy base records are verified. When there are multiple metering sources for the same energy type, the energy consumption quantity is determined according to the priority order of production consumption metering value, inventory change metering value, and fuel purchase metering value, and grouped energy activity data is generated in combination with energy conversion values.

[0010] When generating the indirect emission intensity per unit product, the quantity of purchased electricity, the quantity of purchased heat, the indirect emission coefficient, and the product output corresponding to the account records during the product period are obtained. The indirect emission quantities of purchased electricity and purchased heat are calculated separately. The two are then combined with the product output and intensity-processed to generate the indirect emission intensity per unit product.

[0011] The direct emission intensity per unit product, indirect emission intensity per unit product, product baseline value, and phased implementation ratio are associated with the same key value in the product's period account records to generate the period's accrued emission intensity. Specifically, the direct emission intensity per unit product and the indirect emission intensity per unit product are correlated and verified using account key values ​​with the same product code, same trade destination, and same accounting period. If the correlation verification results are consistent, the two are added together to obtain the total emission intensity. The applicable level of the phased implementation ratio is determined based on the accounting period, and the product baseline value is proportionalized according to the applicable level to generate the period's deducted emission intensity. When the total emission intensity is greater than the period's deducted emission intensity, the difference is determined as the period's accrued emission intensity; when the total emission intensity is not greater than the period's deducted emission intensity, the period's accrued emission intensity is set to zero.

[0012] Furthermore, a benchmark application table is obtained that stores the correspondence between product codes, trade destinations, accounting periods, product benchmark values, and phased implementation ratios. Candidate benchmark records are determined based on the product codes, trade destinations, and accounting periods in the product period account records. When there are multiple versions of candidate benchmark records, the target benchmark record is determined according to the rule that the version's effective date covers the accounting period and the release time is closest to the start date of the accounting period. The emission intensity is then deducted during the period based on the product benchmark values ​​and phased implementation ratios in the target benchmark record.

[0013] As an additional verification scheme, an emission intensity verification threshold table is obtained. Based on the product codes in the product period account records, the corresponding direct emission intensity fluctuation threshold, indirect emission intensity fluctuation threshold, and total emission intensity fluctuation threshold are determined. The unit product direct emission intensity, unit product indirect emission intensity, and total emission intensity are compared with the corresponding intensity of the previous accounting period by deviation ratio. When any deviation ratio exceeds the corresponding fluctuation threshold, the product period account record is marked as pending review. When all deviation ratios do not exceed the corresponding fluctuation threshold, the period accrued emission intensity is generated.

[0014] The carbon border adjustment cost per unit product is calculated based on the accrued emission intensity, EU carbon emission allowance price, and carbon prices already paid outside the region. The applicable date for the allowance price is determined according to the accounting period, and the EU carbon emission allowance price is converted to a target allowance price consistent with the settlement currency of the exported product. The carbon prices already paid outside the region are converted using the same currency and product measurement standards to generate a deductible carbon price. When the target allowance price is higher than the deductible carbon price, the carbon border adjustment cost per unit product is generated based on the difference in carbon prices and the accrued emission intensity during the period. When the target allowance price is not higher than the deductible carbon price, the carbon border adjustment cost per unit product is set to zero.

[0015] The comprehensive export cost of a unit product is generated based on the unit product carbon border adjustment cost and cost aggregation data. The process involves acquiring the enterprise emission reduction input costs, carbon verification and certification costs, traditional tariff costs, logistics and transportation costs, and supply chain emission reduction benefits corresponding to the product's period account records. These cost and benefit items are aggregated and verified according to account key values ​​for the same product code, trade destination, and accounting period, generating period cost aggregation records. The enterprise emission reduction input costs, carbon verification and certification costs, traditional tariff costs, and logistics and transportation costs are then converted to a unit product caliber, summed with the unit product carbon border adjustment cost, and the unit product benefit value corresponding to the supply chain emission reduction benefits is subtracted to generate the comprehensive export cost of the unit product. An account mapping relationship is established between the comprehensive export cost of the unit product and the product's period account records. The comprehensive export cost of the unit product, data source status, and verification status are written into the trade impact analysis account according to the account key values, generating a comprehensive cost writing record.

[0016] This invention also provides a dynamic carbon cost accounting and analysis system based on multi-source data fusion to implement the above method. The system includes a product period account filing module, a product emission intensity calculation module, an accrued emission intensity calculation module, a carbon border adjustment cost calculation module, and an export comprehensive cost analysis module.

[0017] The Product Period Account Filing Module obtains the product code, trade destination, and accounting period for exported products, and generates product period account records based on these information. The Product Emission Intensity Calculation Module obtains energy consumption, energy conversion values, carbon emission factors, oxidation rates, purchased electricity, purchased heat, indirect emission coefficients, and product output from the product period account records, and calculates the direct and indirect emission intensity per unit of product. The Accrued Emission Intensity Calculation Module adds the direct and indirect emission intensity per unit of product to obtain the total emission intensity, determines the period deduction emission intensity based on product benchmarks and phased implementation ratios, and calculates the period accrued emission intensity based on the total emission intensity and the period deduction emission intensity. The Carbon Border Adjustment Cost Calculation Module calculates the carbon border adjustment cost per unit of product based on the period accrued emission intensity, EU carbon emission allowance price, and carbon prices already paid outside the region. The Export Comprehensive Cost Analysis module generates the unit product export comprehensive cost based on the unit product carbon border adjustment cost, enterprise emission reduction input cost, carbon verification and certification cost, traditional tariff cost, logistics and transportation cost, and supply chain emission reduction benefits, and writes the unit product export comprehensive cost into the trade impact analysis account.

[0018] Compared with the prior art, the advantages and positive effects of the present invention are as follows: In this invention, a product-period account is formed around the product code, trade destination, and accounting period. Energy consumption, conversion values, emission factors, oxidation rates, purchased electricity and heat, indirect emission coefficients, and output are uniformly mapped to the same accounting caliber. Direct emission intensity, indirect emission intensity, total emission intensity, deducted emission intensity, and accrued emission intensity are continuously calculated within the account. Quota prices, carbon prices paid outside the region, emission reduction inputs, verification and certification, tariffs, logistics, and supply chain emission reduction benefits are incorporated into the same cost chain. Emission accounting and trade costs are linked synchronously, and price changes and policy deductions can be reflected in the unit product results in a timely manner, improving the completeness of export comprehensive cost collection and the accuracy of trade impact analysis. Attached Figure Description

[0019] To more clearly illustrate the technical solutions in the embodiments of the present invention, the accompanying drawings used in the description of the embodiments will be briefly introduced below. Obviously, the accompanying drawings described below are only some embodiments of the present invention. For those skilled in the art, other drawings can be obtained based on these drawings without creative effort.

[0020] Figure 1 This is the main flowchart for the dynamic carbon cost accounting of this invention; Figure 2 This is a schematic diagram illustrating account creation and data verification during the product lifecycle of this invention. Figure 3This is a data flow diagram for calculating the emission intensity of the product of this invention; Figure 4 This is a state transition diagram of accrued emission intensity during the present invention; Figure 5 This is a schematic diagram illustrating the formation of the unit product export comprehensive cost of the present invention; Figure 6 This is a collaborative diagram of the carbon cost dynamic accounting and analysis system modules of the present invention. Detailed Implementation

[0021] The following implementation method, based on the technical solutions and original disclosure materials described in the application documents, illustrates the implementation process of the dynamic carbon cost accounting and analysis method and system based on multi-source data fusion. The unified account key value, referred to thereafter, is a unified index formed after completing field mapping and consistency verification for product codes, trade destinations, and accounting periods. Product period account records are period records that, based on the unified account key value, associate and carry enterprise identifiers, batch identifiers, energy activity data, emission parameters, product output, benchmark data, carbon price data, and cost aggregation data. The trade impact analysis account is an analysis account that receives the unit product export comprehensive cost, account key value, data source status, and verification status. The unit product direct emission intensity, unit product indirect emission intensity, total emission intensity, period deducted emission intensity, period accrued emission intensity, unit product carbon border adjustment cost, and unit product export comprehensive cost are all generated sequentially according to the processing chain described later; the previous result serves as the input for the next processing step and they are not mutually substituted.

[0022] In this implementation, the accounting period is used to limit the applicable time range of the data, the trade destination is used to limit the trade area corresponding to the exported product, and the product code is used to establish the product correspondence between different data sources. The data source status is used to indicate the source data status corresponding to the data written into the trade impact analysis account, and the verification status is used to indicate whether the product period account record has passed verifications such as duplicate records, missing fields, abnormal units of measurement, version applicability, and emission intensity fluctuations. The step number is used to identify the processing order, and the figure number is used to correspond to the attached figure; if there are physical components with numerical labels in the original disclosure materials, their names and labels have a unified meaning, and the labels are only used to identify physical components and do not constitute a limitation on quantity, parameters, order, or range. The original disclosure materials in this case did not set numerical labels for physical components, and the following implementation methods do not configure physical component labels separately.

[0023] Please see Figures 1 to 5This embodiment provides a dynamic carbon cost accounting and analysis method based on multi-source data fusion, applicable to the continuous accounting of emission intensity, carbon border adjustment costs, and overall export costs of exported products during a defined accounting period and at the trade destination. The method first establishes a unified account across data sources, then performs key-value association on energy activity data, emission parameters, benchmark data, and carbon price data, controls subsequent accounting through verification status, and writes the final results into a trade impact analysis account.

[0024] S1. Receive data from multiple sources and generate a unified account key value.

[0025] S101. Data interfaces are used to receive export product lists, customs declaration data, enterprise product master data, energy metering data, emission factor data, carbon price data, and cost aggregation data. The export product list provides the product codes and corresponding export information for the products to be accounted for; the customs declaration data provides the product codes, trade destinations, and declaration periods in the declaration records; the enterprise product master data provides the basis for the correspondence between internal products and product codes; the energy metering data provides fuel purchase metering values, production consumption metering values, inventory change metering values, and the quantity of purchased electricity and heat; the emission factor data provides carbon emission factors, oxidation rates, and indirect emission coefficients; the carbon price data provides the EU carbon emission allowance price and the carbon price paid outside the EU; and the cost aggregation data provides the enterprise's emission reduction input costs, carbon verification and certification costs, traditional tariff costs, logistics and transportation costs, and supply chain emission reduction benefits. Each data source only serves as input for its recorded data objects; subsequent processing establishes associations through a unified account key-value pair.

[0026] S102. Map the product code fields in each data source. Field mapping is based on the product correspondence in the enterprise's product master data, unifying fields in the export product list, customs declaration data, energy metering data, emission factor data, carbon price data, and cost aggregation data that point to the same product code to the same product code. The mapped product code serves as part of the account index and is used for subsequent filtering of energy metering records related to export product production, querying product benchmark values, and determining emission intensity verification thresholds.

[0027] S103. Map and verify the consistency of the fields for trade destination, accounting period, and measurement caliber. The consistency verification of trade destination confirms that the export product list and customs declaration data point to the same trade destination. The consistency verification of accounting period confirms that declaration records, energy activity data, emission parameters, benchmark data, carbon price data, and cost data can be covered by the same accounting period. The consistency verification of measurement caliber identifies the units of measurement used for different energy types, purchased electricity, purchased heat, product output, and various cost items, and determines whether they have the corresponding relationships required for subsequent conversions. For data with version attributes, it also verifies whether its effective period covers the current accounting period, ensuring that the data entering subsequent processing is applicable to the current accounting period.

[0028] S104. Generate a unified account key value based on the mapped and verified product code, trade destination, and accounting period. The unified account key value is output to the product period account filing process and serves as a common index for associating energy activity data, emission parameters, product output, benchmark data, carbon price data, and cost aggregation data with the same key value. Data that fails the consistency check is not used as valid input for generating subsequent accounting results, and its corresponding status is retained in the data source status or check status.

[0029] S2. Establish account records during the product period.

[0030] S201. Obtain the export product list, customs declaration data, and enterprise product master data. Based on the product code consistency condition, trade destination consistency condition, and accounting period coverage condition, match the export products in the export product list with the declaration records in the customs declaration data. The product code consistency condition is used to confirm that the two correspond to the same export product; the trade destination consistency condition is used to confirm that the two correspond to the same trade region; and the accounting period coverage condition is used to confirm that the declaration record is in the current accounting period. When all three conditions are met, a product period matching record is formed.

[0031] S202. Extract the product code, trade destination, accounting period, company identifier, and batch identifier from the product period matching records. The company identifier is used to distinguish product period account records formed by different companies, and the batch identifier is used to retain the batch source of the same company and the same product within the accounting period. According to the merging rules of the same company identifier, same product code, same trade destination, and same accounting period, matching records that meet the conditions are grouped into the same product period account record. The batch identifier is retained as source identification information in the account record and does not change the unified account key value composed of product code, trade destination, and accounting period.

[0032] S203. Based on a unified account key, the energy consumption quantity, energy conversion value, carbon emission factor, oxidation rate, purchased electricity quantity, purchased heat quantity, indirect emission coefficient, and product output under the same product code, trade destination, and accounting period are written into the product period account record. The writing process uses the unified account key as the association condition to prevent data from different products, trade destinations, or accounting periods from entering the same accounting chain. After the product period account record is archived, it outputs the data it carries and the corresponding source status to the data verification and emission intensity accounting process.

[0033] S3. Verify the account records during the product period and generate the direct emission intensity and indirect emission intensity per unit product.

[0034] S301. Perform duplicate record verification on the data in the product period account records. For records that appear repeatedly from the same data source and correspond to the same unified account key value, identify whether they result in the duplicate writing of the same energy activity data, emission parameters, product output, or cost items. Duplicate records will not enter the pass status of emission quantity aggregation and cost collection to avoid the duplicate entry of the same activity data or cost data.

[0035] S302. Perform missing field validation, abnormal unit of measurement validation, and version applicability validation. Missing field validation confirms that the data objects required to generate direct emission intensity, indirect emission intensity, period-accrued emission intensity, and unit product export comprehensive cost have been written into the corresponding product period account records. Abnormal unit of measurement validation confirms that energy consumption quantities can be converted into a unified calorific value through energy conversion values, and that purchased electricity quantities, purchased heat quantities, product output, and cost items can be entered into their respective unified unit of measurement. Version applicability validation confirms that the data version with an effective period covers the current accounting period. Data that passes the above validations will proceed to subsequent intensity accounting; product period account records that fail validation will retain the corresponding validation status.

[0036] S303. Obtain the Energy Metering Source Table. The Energy Metering Source Table stores the correspondence between fuel purchase measurement values, production consumption measurement values, inventory change measurement values, and energy types. Based on the product code and accounting period in the product period account records, filter the energy metering records related to the production of export products from the Energy Metering Source Table to obtain the period energy basic records. The period energy basic records are grouped by energy type and provide candidate measurement values ​​under different metering sources for the energy consumption quantity determination process.

[0037] S304. Verify duplicate metering records, missing energy type records, and abnormal unit of measurement records in the period's energy basic records. When there is only one verified metering source for the same energy type, the metering value corresponding to that source is determined as the energy consumption quantity. When there are multiple verified metering sources for the same energy type, the energy consumption quantity is determined according to the priority order of production requisition metering value, inventory change metering value, and fuel purchase metering value. This priority order is used to select the energy activity data to be included in the accounting when multiple sources exist simultaneously, and does not unconditionally superimpose metering values ​​of the same energy type from multiple sources.

[0038] S305. Group the determined energy consumption quantities according to energy type, and convert the energy consumption quantities under different units of measurement to a unified calorific value based on the energy conversion values ​​corresponding to each energy type, generating grouped energy activity data. The grouped energy activity data retains the distinguishing relationships between energy types, allowing each energy type to access its corresponding carbon emission factor and oxidation rate. Records of abnormal units of measurement that cannot establish a suitable relationship with the energy conversion values ​​are not included in the pass status of the grouped energy activity data.

[0039] S306. Based on grouped energy activity data, carbon emission factors, and oxidation rates, direct emission quantities are generated separately for each energy type. During processing, the activity data with a unified calorific value caliber for each energy type is first correlated with the corresponding carbon emission factor, and then combined with the corresponding oxidation rate to generate the direct emission quantity for that energy type. The direct emission quantities corresponding to each energy type are summarized to obtain the total direct emissions recorded in the account for the current product period; then, the total direct emissions are intensified using a unit product caliber based on product output to generate the unit product direct emission intensity. The unit product direct emission intensity is written back to the account record for the same product period and used as input for the total emission intensity.

[0040] S307. Obtain the quantity of purchased electricity, quantity of purchased heat, indirect emission coefficient, and product output corresponding to the account records for the current product period. Establish a correlation between the quantity of purchased electricity and the applicable indirect emission coefficient to form the quantity of indirect emissions from purchased electricity; establish a correlation between the quantity of purchased heat and the applicable indirect emission coefficient to form the quantity of indirect emissions from purchased heat. Summarize the quantities of indirect emissions from purchased electricity and indirect emissions from purchased heat to obtain the total indirect emissions for the current product period account records; then, apply unit-product intensity processing to the total indirect emissions using product output to generate the unit-product indirect emission intensity. The unit-product indirect emission intensity is written back to the account records for the same product period and, together with the unit-product direct emission intensity, is entered into subsequent correlation verification.

[0041] S308. Maintain the mapping relationship between direct emission intensity per unit product and indirect emission intensity per unit product and unified account key values. This mapping relationship ensures that the two types of emission intensity can only be merged when the product code, trade destination, and accounting period are consistent, and enables subsequent benchmark deductions, carbon price difference processing, and comprehensive cost collection to trace their data source and verification status along the same product period account records.

[0042] S4. Emission intensity to be accounted for during generation.

[0043] S401. Obtain the unit product direct emission intensity and unit product indirect emission intensity corresponding to the product's period account record, and perform correlation verification according to the unified account key value of the same product code, the same trade destination, and the same accounting period. If the correlation verification results are consistent, sum the unit product direct emission intensity and unit product indirect emission intensity to generate a total emission intensity. Correlation verification is used to prevent the emission intensity of different products, different trade destinations, or different accounting periods from being incorrectly merged.

[0044] S402. Obtain the Baseline Application Table. The Baseline Application Table stores the correspondence between product codes, trade destinations, accounting periods, product baseline values, and phased implementation ratios. Based on the product codes, trade destinations, and accounting periods in the product period account records, the Baseline Application Table is consulted to generate candidate baseline records. These candidate baseline records serve only as input for version selection and do not directly generate period-specific emission reduction intensity.

[0045] S403. When multiple versions of a candidate baseline record exist, first determine whether the effective date of each record version covers the current accounting period. Then, among the record versions that cover the current accounting period, determine the target baseline record according to the screening rule where the release date is closest to the start date of the accounting period. The target baseline record outputs the product baseline value and the phased implementation ratio to the period's emission intensity deduction processing, thus ensuring that only one applicable version is used for the same accounting period.

[0046] S404. Determine the applicable level for the phased implementation ratio based on the accounting period, and proportionalize the product benchmark value in the target benchmark record according to the applicable level to generate the period deduction emission intensity. The period deduction emission intensity and the total emission intensity maintain the same unit product emission intensity caliber and are recorded in the same product period account record.

[0047] S405. Obtain the emission intensity verification threshold table. The emission intensity verification threshold table stores the direct emission intensity fluctuation threshold, indirect emission intensity fluctuation threshold, and total emission intensity fluctuation threshold corresponding to the differentiated product codes. Determine the target verification threshold based on the product code in the product period account record, and obtain the unit product direct emission intensity, unit product indirect emission intensity, and total emission intensity corresponding to the previous accounting period as the comparison basis.

[0048] S406. Compare the direct emission intensity per unit product, indirect emission intensity per unit product, and total emission intensity for the current accounting period with the corresponding intensity for the previous accounting period using deviation ratios. If any deviation ratio exceeds the corresponding target verification threshold, the current product period account record is marked as pending review; if all deviation ratios do not exceed the corresponding target verification threshold, the product period account record enters the period accrued emission intensity generation state. This process constrains the inter-period variation of emission intensity for the current period through the differentiated threshold corresponding to the product code, and writes the comparison results into the verification status.

[0049] S407. Compare the total emission intensity with the period-deducted emission intensity. When the total emission intensity is greater than the period-deducted emission intensity, the difference is determined as the period-accrued emission intensity; when the total emission intensity is not greater than the period-deducted emission intensity, the period-accrued emission intensity is set to zero. The period-accrued emission intensity is written back to the period account record for the same product and output to the unit product carbon border adjustment cost accounting process.

[0050] S5. Generate unit product carbon border adjustment cost and unit product export comprehensive cost.

[0051] S501. Obtain the period-specific emission intensity, EU carbon allowance price, and extraterritorial carbon price paid for the corresponding product period account record. Determine the applicable date for the EU carbon allowance price based on the accounting period, so that the allowance price entering the current product period account record corresponds to the current accounting period.

[0052] S502. Convert the EU carbon emission allowance price corresponding to the applicable date to the target allowance price, which is consistent with the settlement currency of the exported products. The conversion process only changes the currency, not the accounting period corresponding to the allowance price. The target allowance price is used as one side of the input for differential carbon price comparison and is linked to the unified account key value.

[0053] S503. Convert the carbon price already paid outside the region into a deductible carbon price by using the same currency and product measurement method as the target quota price and the same product measurement method as the exported products. The deductible carbon price serves as the other input for the differential carbon price comparison, avoiding direct comparison of data with inconsistent currency or product measurement methods.

[0054] S504. Compare the target allowance price with the deductible carbon price. When the target allowance price is higher than the deductible carbon price, the difference in carbon price is applied to the accrued emission intensity for the period to generate the unit product carbon border adjustment cost. When the target allowance price is not higher than the deductible carbon price, the unit product carbon border adjustment cost is set to zero. Therefore, the unit product carbon border adjustment cost is simultaneously constrained by both the accrued emission intensity for the period and the difference in carbon price, and is recorded back in the period account record for the same product.

[0055] S505. Obtain the unit product carbon border adjustment cost, enterprise emission reduction input cost, carbon verification and certification cost, traditional tariff cost, logistics and transportation cost, and supply chain emission reduction revenue corresponding to the product period account records. Using a unified account key value with the same product code, same trade destination, and same accounting period, aggregate and verify each cost and revenue item to generate period cost aggregation records. Aggregation verification is used to confirm that each cost and revenue item belongs to the current product period account record, preventing aggregation across products, destinations, or periods.

[0056] S506. Convert the enterprise's emission reduction input costs, carbon verification and certification costs, traditional tariff costs, and logistics and transportation costs in the period cost collection records to the unit product cost level. The converted cost items are at the same unit product cost level as the unit product carbon border adjustment cost, and retain their respective item attributes so that they can be summed when forming the comprehensive cost.

[0057] S507. The unit product carbon border adjustment cost, unit product enterprise emission reduction input cost, unit product carbon verification and certification cost, unit product traditional tariff cost, and unit product logistics and transportation cost are summed, and then the unit product revenue value corresponding to supply chain emission reduction benefits is deducted to generate the unit product comprehensive export cost. Supply chain emission reduction benefits are deducted as a revenue item and are not mixed with cost items. After the unit product comprehensive export cost is formed, an account mapping relationship is established with the current product's period account records.

[0058] S508. Using a unified account key, write the unit product export comprehensive cost, along with the data source status and verification status, into the trade impact analysis account, generating a comprehensive cost write record. The comprehensive cost write record retains the correspondence between product code, trade destination, and accounting period, enabling the trade impact analysis account to distinguish comprehensive cost results for different export products, different trade destinations, and different accounting periods, and to identify the data upon which the results are based and its verification status based on the data source status and verification status.

[0059] Through the processing described in S1 to S5, the export product list, customs declaration data, enterprise product master data, energy metering data, emission factor data, carbon price data, and cost aggregation data form a continuous data flow under a unified account key. The product period account record first carries the basic data, and then sequentially carries the unit product direct emission intensity, unit product indirect emission intensity, total emission intensity, period deducted emission intensity, period accrued emission intensity, unit product carbon border adjustment cost, and unit product export comprehensive cost. This ensures that each subsequent result can be traced back to the corresponding product code, trade destination, and accounting period, and its formation basis is indicated by the data source status and verification status.

[0060] Please see Figure 1 and Figure 6 This embodiment provides a dynamic carbon cost accounting and analysis system based on multi-source data fusion, used to execute the aforementioned method implementation process. The system uses product-period account records as the data carrier between modules. Each module transmits processing results in the order of record establishment, emission intensity calculation, accrued emission intensity calculation, carbon border adjustment cost calculation, and export comprehensive cost analysis, without introducing additional data objects or processing rules beyond those described in the aforementioned method.

[0061] The Product Period Account Filing Module receives the product code, trade destination, and accounting period of exported products, as well as the export product list, customs declaration data, and enterprise product master data. Based on the product code consistency condition, trade destination consistency condition, and accounting period coverage condition, the module generates product period matching records, extracts the enterprise identifier and batch identifier, and generates product period account records according to the merging rules for the same enterprise identifier, same product code, same trade destination, and same accounting period. The module outputs the product period account records to the Product Emission Intensity Calculation Module, maintaining the correspondence between unified account key values ​​and data sources.

[0062] The product emission intensity calculation module receives account records for the product period and obtains energy consumption quantity, energy conversion value, carbon emission factor, oxidation rate, purchased electricity quantity, purchased heat quantity, indirect emission coefficient, and product output. The module generates grouped energy activity data according to energy type, forming the direct emission quantity for each energy type and summing it into a total direct emission quantity. It then generates the unit product direct emission intensity based on product output. Simultaneously, it generates the indirect emission quantity for purchased electricity and the indirect emission quantity for purchased heat, summing these two into a total indirect emission quantity, and then generates the unit product indirect emission intensity based on product output. Both types of emission intensity are associated with a unified account key value and output to the accrued emission intensity calculation module.

[0063] The accrued emission intensity calculation module receives the direct emission intensity and indirect emission intensity per unit product. It first performs correlation verification according to a unified account key value to generate a total emission intensity. Then, based on the product code, trade destination, and accounting period, it queries the applicable benchmark table to determine the applicable version of the product benchmark value and the phased implementation ratio, generating the period-deducted emission intensity. The accrued emission intensity calculation module also calls the emission intensity verification threshold table based on the product code, comparing the direct emission intensity, indirect emission intensity, and total emission intensity of the current accounting period with the corresponding intensity of the previous accounting period using deviation ratios. If the verification passes, the accrued emission intensity calculation module generates the period-accrued emission intensity based on the comparison result of the total emission intensity and the period-deducted emission intensity, and outputs it to the carbon border adjustment cost accounting module. If any deviation ratio exceeds the corresponding target verification threshold, the corresponding product period account record is marked as pending review.

[0064] The carbon border adjustment cost accounting module receives the accrued emission intensity for the period and obtains the EU carbon emission allowance price and the carbon price already paid from outside the region. Based on the accounting period, the module determines the applicable date of the allowance price, converts the EU carbon emission allowance price into the target allowance price in the export product settlement currency, and converts the carbon price already paid from outside the region into a deductible carbon price in the same currency and for the same product, comparing the two. When the target allowance price is higher than the deductible carbon price, the module generates a unit product carbon border adjustment cost based on the difference in carbon price and the accrued emission intensity for the period; when the target allowance price is not higher than the deductible carbon price, it outputs a zero value for the unit product carbon border adjustment cost. This output continues to maintain its correspondence with the unified account key value.

[0065] The Export Comprehensive Cost Analysis module receives the unit product carbon border adjustment cost and obtains the enterprise's emission reduction input costs, carbon verification and certification costs, traditional tariff costs, logistics and transportation costs, and supply chain emission reduction benefits. The module generates period cost aggregation records according to the unified account key value, converts each cost item to a unit product level, sums it with the unit product carbon border adjustment cost, and then deducts the unit product benefit value corresponding to the supply chain emission reduction benefits to generate the unit product export comprehensive cost. The module then writes the unit product export comprehensive cost, unified account key value, data source status, and verification status into the trade impact analysis account, thereby completing the result transfer between various modules of the system.

[0066] During system operation, the output of the product period account filing module serves as the input of the product emission intensity calculation module. The unit product direct emission intensity and unit product indirect emission intensity output by the product emission intensity calculation module serve as the input of the accrued emission intensity calculation module. The period accrued emission intensity output by the accrued emission intensity calculation module serves as the input of the carbon border adjustment cost calculation module. The unit product carbon border adjustment cost output by the carbon border adjustment cost calculation module serves as the input of the export comprehensive cost analysis module. Each module uses a unified account key value to constrain its input and output, ensuring consistency in product codes, trade destinations, and accounting periods within the same accounting chain. Data quality information is preserved through data source status and verification status.

[0067] The specific processes, field states, processing order, judgment conditions, parameter sources, module collaboration, and data inheritance relationships in the above embodiments are used to illustrate that the technical solutions described in this invention can be implemented, and should not limit this invention to the listed implementation processes. Without departing from the technical solutions described in this invention and the scope supported by the original disclosure, any equivalent substitutions, equivalent modifications, equivalent combinations, order adjustments, module-to-module replacements, equivalent transformations of field names, equivalent inheritance of the executing entity, or equivalent changes in the carrier form that can be made by those skilled in the art should fall within the scope of protection of this patent; however, such changes must not extend to subjects not described in the application documents, nor may they alter the substantive correspondence of the technical objects through changes in name or designation, and even less may they replace, delete, or weaken the method features, data relationships, temporal relationships, parameter relationships, and processing causal relationships necessary to achieve the technical effect.

Claims

1. A dynamic carbon cost accounting and analysis method based on multi-source data fusion, characterized in that, Includes the following steps: The system receives export product lists, customs declaration data, enterprise product master data, energy measurement data, emission factor data, carbon price data, and cost collection data through the data interface. It also performs field mapping and consistency verification on the product code, trade destination, accounting period, and measurement caliber fields in the data source to generate unified account key values. Based on the unified account key value, a product period account record is established, and the energy consumption quantity, energy conversion value, carbon emission factor, oxidation rate, purchased electricity quantity, purchased heat quantity, indirect emission coefficient and product output under the same product code, the same trade destination and the same accounting period are written into the product period account record. The data recorded in the account during the period of writing to the product is checked for duplicate records, missing fields, abnormal units of measurement, and version applicability. Based on the data that passes the checks, the direct emission intensity and indirect emission intensity per unit product are generated. The direct emission intensity per unit product, the indirect emission intensity per unit product, the product baseline value, and the phased implementation ratio are associated with the same key value in the product period account record to generate the emission intensity payable during the period. Based on the accrued emission intensity, EU carbon emission allowance price, carbon price paid outside the region, and cost aggregation data, a comprehensive export cost per unit product is generated, and the comprehensive export cost per unit product, along with the account key value, data source status, and verification status, is written into the trade impact analysis account.

2. The method for dynamic carbon cost accounting and analysis based on multi-source data fusion according to claim 1, characterized in that, The steps for generating product period account records include: obtaining the export product list, customs declaration data and enterprise product master data; matching the export products in the export product list with the declaration records in the customs declaration data based on the product code consistency condition, trade destination consistency condition and accounting period coverage condition to determine the product period matching records; Based on the product period matching records, extract the product code, trade destination, accounting period, enterprise identifier, and batch identifier, and generate product period account records according to the merging rules of the same enterprise identifier, same product code, same trade destination, and same accounting period.

3. The method for dynamic carbon cost accounting and analysis based on multi-source data fusion according to claim 1, characterized in that, The steps for calculating the direct emission intensity and indirect emission intensity per unit product include: obtaining the energy consumption quantity, energy conversion value, carbon emission factor, oxidation rate and product output corresponding to the product period account records; grouping the energy consumption quantity according to energy type; and converting the energy consumption quantity under different measurement units into a unified calorific value based on the energy conversion value to generate grouped energy activity data. Based on grouped energy activity data, carbon emission factors and oxidation rates, the direct emission quantities corresponding to each energy type are calculated. The direct emission quantities corresponding to each energy type are then aggregated and intensified with product output to generate the direct emission intensity per unit product. Obtain the quantity of purchased electricity, quantity of purchased heat, indirect emission coefficient, and product output corresponding to the account records during the product period. Calculate the indirect emission quantity of purchased electricity and the indirect emission quantity of purchased heat respectively. Then, summarize the indirect emission quantities of purchased electricity and the indirect emission quantity of purchased heat and perform intensity processing with the product output to generate the indirect emission intensity per unit product.

4. The method for dynamic carbon cost accounting and analysis based on multi-source data fusion according to claim 3, characterized in that, The process of generating grouped energy activity data includes: obtaining the energy metering source table, which stores the correspondence between fuel purchase metering values, production consumption metering values, inventory change metering values ​​and energy types; filtering energy metering records related to export product production based on product codes and accounting periods in the product period account records; and determining the basic energy records for the period. The system verifies duplicate metering records, missing energy type records, and abnormal metering unit records in the energy basic records during the period. When there are multiple metering sources for the same energy type, the energy consumption quantity is determined according to the priority order of production requisition metering value, inventory change metering value, and fuel purchase metering value, and grouped energy activity data is generated in combination with energy conversion values.

5. The method for dynamic carbon cost accounting and analysis based on multi-source data fusion according to claim 1, characterized in that, The steps for calculating the accrued emission intensity during the period include: obtaining the unit product direct emission intensity and unit product indirect emission intensity corresponding to the product period account record; performing association verification according to the account key values ​​of the same product code, the same trade destination and the same accounting period; when the association verification results are consistent, summing the unit product direct emission intensity and the unit product indirect emission intensity to generate the total emission intensity. Obtain product baseline values ​​and phased implementation ratios, determine the applicable level of the phased implementation ratio based on the accounting period, and proportionalize the product baseline values ​​according to the applicable level, deducting emission intensity during the period; Compare the total emission intensity with the emission intensity deducted during the period. When the total emission intensity is greater than the emission intensity deducted during the period, the difference between the two is determined as the emission intensity to be accrued during the period. When the total emission intensity is not greater than the emission intensity deducted during the period, the emission intensity to be accrued during the period is determined as zero.

6. The method for dynamic carbon cost accounting and analysis based on multi-source data fusion according to claim 5, characterized in that, The process of deducting emission intensity during the generation period includes: obtaining the benchmark application table, which stores the correspondence between product code, trade destination, accounting period, product benchmark value and phased implementation ratio; querying the benchmark application table based on the product code, trade destination and accounting period in the product period account record to determine candidate benchmark records; When multiple versions of a candidate baseline record exist, the target baseline record is determined according to the screening rule that the version's effective date covers the accounting period and the release time is closest to the start date of the accounting period. The emission intensity is then deducted during the period based on the product baseline value and the phased implementation ratio in the target baseline record.

7. The method for dynamic carbon cost accounting and analysis based on multi-source data fusion according to claim 5, characterized in that, The steps for calculating the accrued emission intensity during the period include: obtaining the emission intensity verification threshold table, which stores the direct emission intensity fluctuation threshold, indirect emission intensity fluctuation threshold and total emission intensity fluctuation threshold corresponding to the differentiated product code; and determining the target verification threshold based on the product code in the product period account record. The direct emission intensity per unit product, the indirect emission intensity per unit product, and the total emission intensity are compared with the corresponding intensity in the previous accounting period by deviation ratio. When any deviation ratio exceeds the target verification threshold, the corresponding product period account record is marked as pending review. When all deviation ratios do not exceed the target verification threshold, the emission intensity to be accounted for in the period is generated.

8. The method for dynamic carbon cost accounting and analysis based on multi-source data fusion according to claim 1, characterized in that, The steps for calculating the carbon border adjustment cost per unit product include: obtaining the period-accrued emission intensity, EU carbon emission allowance price, and extraterritorial carbon price paid for the period-period account records corresponding to the product; determining the applicable date of the allowance price based on the accounting period; and converting the EU carbon emission allowance price into a target allowance price consistent with the settlement currency of the exported product. The carbon price already paid outside the region will be converted according to the same currency and the same product measurement standard to generate a deductible carbon price; By comparing the target allowance price with the deductible carbon price, when the target allowance price is higher than the deductible carbon price, the unit product carbon border adjustment cost is generated based on the difference in carbon price and the accrued emission intensity during the period. When the target allowance price is not higher than the deductible carbon price, the unit product carbon border adjustment cost is set to zero.

9. The method for dynamic carbon cost accounting and analysis based on multi-source data fusion according to claim 1, characterized in that, The steps to generate the comprehensive export cost per unit product and write it into the trade impact analysis account include: obtaining the unit product carbon border adjustment cost, enterprise emission reduction input cost, carbon verification and certification cost, traditional tariff cost, logistics and transportation cost, and supply chain emission reduction benefit corresponding to the product period account record; collecting and verifying each cost item and benefit item according to the account key value of the same product code, the same trade destination, and the same accounting period; and generating period cost collection records. The enterprise emission reduction input costs, carbon verification and certification costs, traditional tariff costs and logistics and transportation costs in the period cost collection record are converted to the unit product caliber, and then summed with the unit product carbon border adjustment cost. Finally, the unit product revenue value corresponding to the supply chain emission reduction revenue is deducted to generate the unit product export comprehensive cost. Establish an account mapping relationship between the unit product export comprehensive cost and the product period account records, and write the comprehensive cost writing record into the trade impact analysis account according to the account key value.

10. A dynamic carbon cost accounting and analysis system based on multi-source data fusion, characterized in that, The system is used to implement the dynamic carbon cost accounting and analysis method based on multi-source data fusion as described in any one of claims 1-9, including: The product period account filing module is used to: obtain the product code, trade destination, and accounting period of exported products, and generate product period account records based on the product code, trade destination, and accounting period; The product emission intensity calculation module is used to: obtain energy consumption quantity, energy conversion value, carbon emission factor, oxidation rate, purchased electricity quantity, purchased heat quantity, indirect emission coefficient and product output for the account records of the product during the period, and calculate the direct emission intensity per unit product and the indirect emission intensity per unit product. The accrued emission intensity calculation module is used to: add the direct emission intensity per unit product to the indirect emission intensity per unit product to obtain the total emission intensity; determine the period deduction emission intensity based on the product benchmark value and the phased implementation ratio; and calculate the period accrued emission intensity based on the total emission intensity and the period deduction emission intensity. The carbon border adjustment cost accounting module is used to calculate the carbon border adjustment cost per unit product based on the accrued emission intensity, EU carbon emission allowance price, and carbon price already paid outside the region during the aforementioned period. The export comprehensive cost analysis module is used to generate the unit product export comprehensive cost based on the unit product carbon border adjustment cost, enterprise emission reduction input cost, carbon verification and certification cost, traditional tariff cost, logistics and transportation cost, and supply chain emission reduction benefits, and write the unit product export comprehensive cost into the trade impact analysis account.

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