The standardization, as a very effective tool, plays a more and more important supporting role in promoting China’s policy implementation in the fields of dealing climate change and other areas. In this paper, according to the China national standard GB/T 32151.2 Requirements of the greenhouse gas emission accounting and reporting—power grid enterprise that was published in Nov, 2015, this paper makes a detailed interpretation of main content of this standard, including scope, quantification boundary, quantification methodology, data quality management and reporting. It can help the standard users to understand the technical part better.%标准化对推动应对气候变化的总体工作正发挥着越来越重要的作用。本文对2015年11月发布的电网企业GB/T 32151.2《温室气体排放核算与报告要求》的适用范围、核算边界和范围、核算方法、数据质量管理和报告要求等内容进行了解读，帮助标准使用者更好地理解该标准的主要技术内容。
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