现有低碳评价指标体系对自然资源空间和农业资源空间的关注度不够，且相关指标过于全面、综合，缺乏实践操作性。对此，以“评建结合”为原则，根据国土空间规划的技术方法以及分类核算、统筹规划管理的实践需求，借鉴联合国政府间气候变化专门委员会评估报告和中国社会科学院低碳城市标准体系。通过建立全民所有自然资源与国土空间规划地类的对应关系，明确各地类及全民所有自然资源类型的碳源、碳汇属性，形成5个主要评价维度，遵循系统全面性、科学有效性和操作实践性原则，构建包含森林、草原、湿地、水（江河湖泊）、海洋、耕地、全民所有农用地、城市绿地8个碳汇指标要素以及生产、交通、生活等3个碳源指标要素的全民所有自然资源管理的低碳评价指标体系。

The existing low-carbon evaluation index system does not pay enough attention to natural resource space and agricultural resource space. Moreover, the relevant evaluation indicators are too comprehensive and lack of practicality. In this regard, based on the principle of "combination of evaluation and construction", according to the technical methods of national territory spatial planning and the practical needs of classified accounting and overall planning and management, the assessment report issued by the United Nations Intergovernmental Panel on Climate Change and the low-carbon city standard system of the Chinese Academy of Social Sciences are used for reference. By establishing the corresponding relationship between the state-owned natural resources and the land types of national territory spatial planning, this study has clarified the attributes of carbon source and carbon sink of various land types and state-owned natural resources; formed five main evaluation dimensions, followed the principles of systematization, comprehensiveness, scientific validity and practicality, and built a low-carbon evaluation index system, which includes eight carbon sink indicator elements of forest, grassland, wetland, water (rivers and lakes), ocean, cultivated land, state-owned agricultural land, urban green space, and three carbon source indicator elements of production, transportation, and life, for the management of state-owned natural resources.

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