中文摘要：

温室气体排放监测、报告与核证（MRV）制度不仅是获取真实准确温室气体排放数据的重要途径，更是进行温室气体减排政策创新、构建基于市场机制的碳排放权交易体系的核心内容。企业作为市场参与的主体，需要不断提升其在温室气体排放监测报告上的能力，以适应市场发展和政策要求。本文在对监测报告制度的理论基础、内涵要求及运行机理进行全面阐述的基础上，分析了我国企业温室气体排放监测报告能力和管理水平建设的现状及面临的主要问题，并提出若干对策建议。

英文摘要：

Monitoring, reporting and certification （MRV） is not only an important way to get a true and accurate data of greenhouse gas （GHG） emissions, but also a policy innovation for GHG emission reduction and a core content of the market-based carbon emissions trading mechanisms. As the main body of market participants, enterprises need to improve their capacity for the monitoring and reporting GHG emissions in order to meet the market development and policy requirements. On the basis of a comprehensive exposition of the theoretical basis , connotation requirements and operation mechanism for GHG monitoring and reporting system, this paper analyzed the 6HG monitoring and reporting capabilities, management level and the main problems to be faced by Chinese enterprises, a certain number of suggestions were also to be addressed.