摘要：在阐述企业层面碳排放核算标准的基础上，界定物流企业碳排放源分为直接碳排放、间接碳排放和其他碳排放，对国外物流企业碳排放计算方法进行比较分析，研究物流企业移动源和固定源碳排放指标计算方法，通过算例进一步验证该计算方法的可行性与合理性，提出物流企业改善碳排放指标和促进碳减排的建议，从而为物流企业碳排放核算提供参考，以提高物流企业的碳排放管理水平。
      关键词：物流企业；碳排放；计算方法
 
      Abstract：Based on expounding the standard of carbon emission calculation on the corporate level，this paper defines the carbon emission source of logistic enterprises，which was divided into 3 types including direct carbon emission．indirect carbon emission and other carbon emission，compares and analyzes the carbon emission calculation methods of foreign logistic enterprises，studies the calculation methods of carbon emission index on moving source and stationary source in logistic enterprises and then validates the feasibility and rationality of the calculation methods in further step by using examples．The paper also puts forward suggestions on improving carbon emission index and promoting carbon emission reduction by logistic enterprises，SO as to provide references for carbon emission calculation of logistic enterprises and increase the carbon emission management level of the enterprises．
    Key Words：Logistic Enterprise；Carbon Emission；Calculation Method