当前，一些国家和地区以应对全球气候变化危机为由组建了绿色贸易“碳壁垒”，试图利用碳排放核算和认证优势对我国产品出口形成抑制影响。面对这些新挑战，我国需完善碳核算体系建设，助力构建公平合理、合作共赢的全球气候治理体系和全球贸易体系。本文以完善我国碳核算体系为研究目标，总结了碳核算体系的内涵及建设进展，介绍了国际绿色贸易机制的核算报告要求，并采用比较分析法分析了我国碳市场、欧盟碳边境调节机制、《欧盟电池和废电池法规》在核算边界、核算方法、数据支撑及质量保障体系3个方面的差异。研究发现，我国碳市场在核算方法上与国际绿色贸易机制具有一致性，但在碳足迹体系、数据支撑及质量保障体系方面仍存在较大差距；这导致我国出口型企业依赖现有的核算体系将不足以应对“碳壁垒”，而核算体系的差异性可能进一步影响我国新兴产业的发展。为此，我国应秉持坚决反对缺乏公平性的绿色贸易壁垒这一基本立场，同时采取完善碳核算体系的具体措施：完善产品层面的碳核算体系，建立具有高公信力的排放因子数据平台，加强科研机构的研究支撑，强化数据安全管理，尽快建设受影响企业的碳排放核算与报告能力。

In response to the global climate crisis, some countries and regions have established green trade "carbon barriers" that leverage their advantages in carbon emissions accounting and certification to curtail exports of Chinese products. Facing these emerging challenges, China needs to refine its carbon accounting system to contribute to an equitable and cooperative global climate governance and trade system. This study aims to improve China's carbon accounting system. It summarizes the essence and construction progress of the carbon accounting system, introduces the accounting and reporting requirements of international green trade mechanisms, and employs comparative analysis to examine the differences between China's carbon market, the European Union's Carbon Border Adjustment Mechanism, and the "Regulation (EU) 2023/1542 concerning batteries and waste batteries" in terms of accounting boundaries, methodologies, and data support and quality assurance systems. The findings indicate that while China's carbon market aligns with international green trade mechanisms in terms of accounting methodologies, it lags significantly in its carbon footprint system as well as data support and quality assurance systems. These gaps mean that Chinese export-oriented enterprises struggle to overcome these carbon barriers with the current accounting system, potentially hindering the development of emerging industries. The study suggests that China should adhere to its fundamental stance of opposing unfair green trade barriers and take specific measures to improve the carbon accounting system: (1) enhancing the product-level carbon accounting system, (2) establishing a credible platform for emission factor data, (3) bolstering research support from academic institutions, (4) reinforcing data security management, and (5) improving the carbon accounting and reporting capabilities of affected enterprises.