Keywords: 
• forest ecology /
• wood products /
• carbon accounting /
• emission reduction /
• carbon stock

Abstract: Under the United Nations Framework Convention on Climate Change（UNFCCC），all parties are required to report their greenhouse gas （GHG） emissions and removals with wood products being an important component of the national inventory. How to deal with the fairness and potential application of different approaches has been debated. This study compared discrepancies from four approaches: the Intergovernmental Panel on Climate Change （IPCC） default approach，the stock change approach，the production approach，and the atmospheric flow approach，regarding removals and distribution of emissions，to determine impacts of trade and forest benefits. Principles of choice，including feasibility，applicability，the relation to UNFCCC and the Kyoto protocol，and the context of national policy were analyzed. Then，potential implications of the different accounting approaches on the wood products market and sustainable forest management in China，based on whether responsibility for emission reductions in the future were undertaken or not，were reviewed. Results showed that the stock change approach may be favorable for China. Using this approach，China could strengthen its quantitative data concerning potential implications of different accounting approaches and diminish the uncertainty of parameters，such as decay rate，lifetime，recycle rate.［Ch，1 fig. 1 tab. 19 ref.］