加快建立本土化产品碳足迹核算体系是我国发展新质生产力、增强国际竞争力的重要基座。本文针对当前产品碳足迹核算面临的标准体系缺失、数据基础薄弱、绿色贸易壁垒等国内外挑战，从目标定位、核算过程、底层逻辑等方面剖析碳足迹核算的内涵要求与方法框架，从基本单元过程定义、物质流与能量流分析、可拓展结构化建模3个层面提出本土化产品碳足迹测算的技术路径，并以锂电池产业为例进行阐述。研究发现，首先应沿产品工艺链供应链逐层追溯至大宗基础原材料，运用荟萃分析建立单元过程投入产出清单，增强清单的透明性与完整性；根据基本单元过程，分别建立能量流、工业过程排放、废弃物处理过程排放等3类关键流动图景，由此和国家温室气体排放因子建立交互并根据技术进步与能源结构优化来动态调整产品碳足迹；碳足迹核算宜采用可扩展结构化建模方法，运用矩阵运算将基本单元过程沿供应链逐层关联，使其既可与企业生产管理系统衔接，又便于企业掌握方法实际应用。为加快建设我国本土化产品碳足迹核算体系，研究建议，立足我国产业体系优势，从时间、空间、技术、规模等维度建立高分辨率国家温室气体排放因子数据库和重点产品碳足迹因子数据库，同时中外融通做好与国际数据库和标准的衔接互认；建立数据分级、分类制度，充分评估碳足迹相关数据出境影响，保障碳足迹数据有序安全披露；发挥新型举国体制优势，搭建面向企业的碳核算能力提升与碳足迹数据管理赋能服务体系。

Establishing a localized carbon footprint accounting system for products in China is crucial for fostering new productive forces and enhancing the international competitiveness of the country. This study aims to address current challenges faced by carbon footprint accounting, including the absence of standardized systems, weak data foundations, and green trade barriers. It analyzes the intrinsic requirements and methodological framework of carbon footprint accounting in respects of goal setting, accounting processes, and underlying logics. A technical pathway for the localized carbon footprint accounting of products is proposed in three procedures: defining basic unit processes, analyzing material and energy flows, and adopting expandable structured modeling, illustrated with an example of the lithium battery industry. The study indicates that defining unit processes should trace the process and supply chains layer by layer back to bulk basic raw materials. Utilizing meta-analysis to establish input-output inventories for unit processes helps enhance the transparency and completeness of these inventories. Based on basic unit processes, it is recommended to portray three key types of flows: material, energy, and waste emission flows. These flows can interact with national greenhouse gas emission factors and allow for dynamic adjustments to product carbon footprints in response to technological advancements and energy structure optimization. Carbon footprint accounting should employ expandable structured modeling methods, using matrix operations to associate basic unit processes layer by layer along the supply chain. This approach facilitates integration with enterprises' production management systems and aids enterprises in mastering practical application methods. Furthermore, the study offers the following recommendations: (1) leveraging China's industrial system advantages to establish a national high-resolution database for greenhouse gas emission factors and a database for key product carbon footprint factors across dimensions of time, space, technology, and scale; meanwhile, ensuring the integration and mutual recognition with international databases and standards; (2) establishing a data classification and grading system, to thoroughly assess the impact of international outflows of carbon-footprint-related data and ensure the orderly and secure disclosure of the data; (3) exploiting the advantages of China's nationwide system to build a service system aimed at enhancing enterprises' carbon accounting capabilities and improving carbon footprint data management.