中文摘要：

当前，碳排放配额与碳排放责任划分是世界各国关注的焦点，消费型碳排放核算体系能够更好的解决国际贸易间的碳泄漏，更加具有公平性。中国作为一个贸易和碳排放大国，国内各省间贸易关系非常复杂。因而，基于消费视角研究各省的碳排放对各省准确把握碳排放量具有公平性和客观性。在总结国内外学者对消费型碳排放研究的基础上，构建了国内省际间消费型碳排放核算方法，并对东北三省碳排放空间的差异性进行剖析，揭示了消费型碳排放量和生产型碳排放量之间的差异。研究显示，黑吉辽三省的消费型碳排放的空间差异明显，并且出口和调出隐含碳排放量在各省生产活动所产生的碳排放总量中所占比例接近甚至高于50％。通过本研究以期对省级行政单位的碳排放核算和节能减排有一定的借鉴意义。

英文摘要：

Carbon emission is the main cause of global warming and has great impacts on biophysical environment and human existence. At present, carbon emission quotas and responsibility division of carbon emission have attracted immense attention from all countries in the world. Compared to production-based carbon emissions accounting system, consumption-based carbon emissions accounting system has several advantages, for example, it can better solve the problem of carbon leakage in international trade and transport and can be more equitable. As a country with strong trading development as well as enormous carbon emissions, China has complex trade relations among domestic provinces. Therefore, it is fair and objective to analyze carbon emissions of each province from the perspective of consumption. This paper has elaborated the accounting methods of domestic inter-provincial carbon emissions based on summarizing the recent advances in consumption-based carbon emissions in international trade and analyzed the spatial variability of consumption-based carbon emissions in the three northeastern provinces. The study shows that there are obvious differences of carbon emissions among the three provinces, and consumption-based carbon emissions are far lower than production-based carbon emissions; carbon emissions embodied in exported and transferred goods account for 46%-53% of the total production-based carbon emissions; the high proportion of exports and transferred goods should be responsible for the large amounts of carbon emissions of the three northeastern provinces. The paper has also put forward some suggestions to reduce carbon emissions, for example, the three northeastern provinces should be encouraged to conduct trade of low-carbon products and strengthen the low-carbon technology. This paper could contribute to the current academic conversation on issues of relationship between global warming and climate change, and specifically will provide reference for the carbon emissions accounting and energy saving made by provi