Research on accounting of provincial carbon transfer: based on the empirical data of 30 provinces in China

Firstly, through introducing the provincial product trading data into the input–output table, this paper constructs the provincial input–output table and then deduces the provincial MRIO (Multi-Regional Input–Output) model. Secondly, based on the empirical data from 30 provinces in mainland China, the provincial MRIO model was used to analyze the provincial carbon transfer caused by provincial trading and calculate the provincial direct carbon emission and complete carbon emission. Results show that: (1) The provincial MRIO model can separate the provincial self-demand carbon emissions, the net carbon emissions of import and export trading transfer and the net carbon emissions of provincial trading transfer, and can accurately calculate the source and destination of provincial carbon emissions. (2) There is a carbon transfer relationship between any two of China’s 30 mainland provinces, and the carbon emissions transferred between provinces are quite different. The five provinces with the largest net provincial trading carbon transfer are Beijing (144.04 million tons), Shanghai (160.96 million tons), Jiangsu (133.85 million tons), Zhejiang (134.12 million tons) and Guangdong (268.32 million tons). (3) Most of the central and western regions dominated by economically underdeveloped provinces in China bear the carbon transfer of economically developed provinces. (4) When considering the dual carbon transfer of import and export trading and provincial product trading, there are only 5 provinces as Beijing (130.97 million tons), Shanghai (59.20 million tons), Jiangxi (3.36 million tons), Chongqing (11.75 million tons) and Qinghai (0.02 million tons) that have the positive difference among the 30 mainland provinces,, realize carbon transfer out, and the remaining 26 provinces are carbon transfer in.