氣候變遷日漸嚴峻、淨零轉型刻不容緩的如今，都市化地區不只是主要的溫室氣體排放源，更是具備成為扭轉氣候變遷趨勢的關鍵潛力角色。都市環境的碳排放來自建成區域人口集中、經濟增長來的持續需求，使都市不斷擴張、周邊土地因成長壓力轉為建成環境，降低都市周邊環境的碳吸存能力。
碳核算作為碳通量的量化工具，在產、官、學各界中皆已發展出成熟的國際規範及查驗機制。然而，現有碳核算方法在都市環境的應用面臨技術與制度的缺口：傳統碳核算方式包含碳盤查及碳足跡，碳盤查規範如IPCC指引、GPC等以行政轄界為主體、以部門為核算單元，難以考量空間區位差異因地制宜設定淨零政策目標、無法提供具備空間資訊之結果，而碳足跡方法以商品或服務為計算主體、資料要求較碳盤查更加細緻，難以在都市尺度大規模應用，此為技術面限制；諸多文獻已強調空間規劃對實現淨零轉型至關重要，然而我國空間規劃、氣候治理及溫室氣體管理等三體系各自獨立、缺乏互動機制，形成綠色衝突、資訊斷鏈，此為制度面限制。同時，人工智慧與半導體等高耗能科技產業大舉擴廠、政府面臨能源轉型的政策壓力，又逢國土計畫施行將近，我國的國土空間發展正邁入嶄新紀元。
面對以上挑戰，本研究基於「回歸土地做為核算主體」之理念，引入都市代謝及生命週期思維作為時空維度之補充，建構適用於都市環境的空間化碳核算框架 SPUCAF，透過框架建構論述、法治探討與實證分析，試圖由本研究彌合上述缺口：在框架中以部門劃分重構、藉空間範疇標記篩選應核算通量、經空間分派及通量歸責機制將使通量空間明確化、依單年與跨年模組完成核算；在實證分析中以南部科學園區臺南園區及周邊都市計畫區為例，比較碳通量的數據規模與變化狀態確認框架應用性，觀察科學園區與市鎮型計畫區的碳通量差異，並進一步以街廓面積規模、樓地板開發強度等規劃參數，初探空間規劃對碳通量的影響關係。
本研究發現，碳通量空間化，框架之設計得以有效處理通量空間化、在街廓尺度整合不同尺度數據，通量空間化後可降低釋讀理解難度、搭配空間分析指認轉型區位，而科學園區與市鎮型計畫區依不同使用呈現出碳排放特徵差異，規劃參數對碳排放的影響則體現在使用別、街廓及建物型態等層面。建議後續研究應跟隨智慧城市、數位孿生概念或系統動態模擬、加入空間明確性活動數據與規劃方案情境評估，以提升框架實用價值；規劃工具及溫管、氣變法制之間應建立資訊傳遞機制，並以空間規劃體系作為協調介面、上位引導淨零策略推動區位，發揮空間規劃在淨零轉型的重要權能；框架應朝向標準化流程、工具化導向發展，以降低使用門檻及核算成本、成為規劃研擬與審議之決策支援，為空間規劃領域邁向淨零目標提供科學的量化基石。

As urbanization accelerates climate change, cities have become pivotal for the net-zero transition. However, existing carbon accounting or inventory standards mainly focus on administrative boundaries, lacking the spatial granularity required for effective urban planning. In Taiwan, this technical gap is exacerbated by an institutional disconnect between climate governance and spatial planning, particularly amidst the expansion of energy-intensive semiconductor industries and the implementation of the National Spatial Planning Act. To bridge these gaps, this study adopts Urban Metabolism theory to construct the Spatial Planning Urban Carbon Accounting Framework (SPUCAF). By returning to land as the primary accounting unit, SPUCAF employs Sector Redivision, Spatial Scope Delineation, Flux Spatial Allocation, and Flux Spatial Attribution to achieve spatially explicit accounting at the street-block level.
An empirical analysis of the Southern Taiwan Science Park and surrounding townships validates the framework. The analysis confirms that spatial planning factors, specifically block size and building form, significantly influence carbon intensity.
The results demonstrate that SPUCAF can effectively manage carbon flux spatialization, integrating multi-scale data at the block level. The empirical accounting and analysis reveal that science parks and town plan areas exhibit distinct emission characteristics based on land use and plan nature.
In conclusion, this study suggests that future research should align with Smart City and Digital Twin concepts or system dynamics, incorporating spatially explicit activity data and scenario assessments to enhance practical value. An information transfer mechanism must be established between planning tools and climate regulations, utilizing the spatial planning system as a coordination interface to guide net-zero strategies. Ultimately, the framework should evolve toward standardization and instrumentalization to lower usage barriers and accounting costs. By functioning as a decision-support tool for plan formulation and review, SPUCAF provides a scientific, quantitative foundation for the spatial planning field to achieve net-zero goals.

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