在梳理水资源行为与“双碳”目标关联的基础上，阐述水资源行为对“双碳”目标的作用机理及度量存在的 问题；从水资源开发、配置、利用、保护 4 个维度，提出水资源行为（water?resource?behavior，WRB）的二氧化碳排放 当量分析（carbon?dioxide?emission?equivalent?analysis，CEEA）方法，构建二氧化碳排放当量分析函数表（function table?of?carbon?dioxide?emission?equivalent?analysis，FT-CEEA），包括 16 种水资源行为的二氧化碳排放当量（carbon dioxide?emission?equivalent，CEE）计算公式，为水资源领域的二氧化碳排放和吸收效应核算提供一个参考“标尺”， 以河南省为例，开展 CEEA 方法的应用研究。结果表明：2020 年河南省水资源行为的二氧化碳排放当量为 2?888.61 万 t，水资源利用行为（water?resource?utilization?behavior，WRUB）是主要贡献者；水资源开发行为（water resource?development?behavior，WRDB）、水资源配置行为（water?resource?allocation?behavior，WRAB）及水资源利用 行为（WRUB）产生二氧化碳排放效应，水资源保护行为（water?resource?protection?behavior，WRPB）产生二氧化碳吸 收效应，4 种 WRB 的 CEE 分别为 1?187.54 万、564.99 万、1?448.38 万、?312.30 万 t。研究成果可为后续水资源领 域的二氧化碳排放当量核算提供参考。

On the basis of sorting out the correlation between water resource behavior and the goals of carbon peak and carbon neutrality, the action mechanism and the measure problems of water resources behaviors (WRB) on the carbon peak and carbon neutrality goals were described. From the four dimensions of water resource development, allocation, utilization and protection, the CO2 emission equivalent analysis (CEEA) method of WRBs was proposed, and the CO2 emission equivalent analysis function table (FT-CEEA) was given, including the calculation formula of carbon dioxide emission equivalent (CEE) of 16 kinds of WRBs. The purpose is to provide a reference "ruler" for accounting CO2 emission in the water sector. Then, taking Henan Province as an example, the application research of CEEA method was carried out. The results showed that: (1) The total CEE of WRBs in Henan Province in 2020 was 28.886 1 million tons, and water resource utilization behavior (WRUB) was the main contributor; (2) CO2 emission effect is generated by water resource exploitation behavior (WRDB), water resource allocation behavior (WRAB) and water resource utilization behavior (WRUB), and CO2 absorption effect is generated by water resource conservation behavior (WRPB). The CEE of the four types of WRBs was 11.88 million tons, 5.65 million tons, 14.48 million tons, and ?3.12 million tons, respectively. The research results can provide reference for the follow-up research on CO2 emission equivalent accounting in the field of water resources.