中文摘要：

本文对铁路运输企业温室气体排放的核算边界、核算主体、核算方法等问题进行了分析和探讨,界定了核算边界以及核算主体,并对核算主体进行了细化分层。综合国内外对温室气体排放量的核算方法,提出了铁路运输企业温室气体排放量核算的基本框架。

英文摘要：

In this paper,the accounting boundary, accounting body, and accounting methods of greenhouse gas emissions in the railway transport enterprises are analyzed and discussed. It defines the accounting boundary and accounting body,and especially subdivides and layers the accounting body. By integrating the accounting methods of greenhouse gas emissions at home and abroad,it puts forward the basic framework of greenhouse gas emissions accounting for the railway transport enterprises.