Amidst the prevailing trends in environmental conservation and the imperatives of energy conservation and emission reduction, the precision in assessing and forecasting carbon emissions has acquired heightened significance. The conventional emission factors, typically derived from historical data and empirical knowledge, often remain unchanged and fail to swiftly account for the reductions in emissions that are a consequence of technological advancements and green innovations. (1) This paper establishes a dynamic emission factor model, then uses city data and provincial data to verify the model, and compares the research results of other relevant researchers. The research results show that this method not only considers the different characteristics of energy types, but also considers regional differences and industry characteristics, making the emission factor more suitable for the actual situation. The results show that the method takes into account not only the different characteristics of energy types, but also regional differences and industry characteristics, making the emission factor more suitable for the actual situation. (2) This paper systematically compares the diverse methods for calculating the carbon footprints of Chinese provinces and cities. It encompasses a spectrum of methods, including carbon footprint accounting based on emission factors, accounting based on dynamically adjusted emission factors, and accounting from the perspective of carbon sinks. Each of these methods possesses its own set of applicable scenarios and inherent limitations. The emission factor method is apt for basic carbon emission accounting, while the adjusted emission factor method is tailored for scenarios where the evolution of technology and shifts in energy paradigms are pivotal. Concurrently, the carbon sink accounting framework is optimally suited for the evaluation of the carbon footprint within the realm of natural ecosystems.
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