[en] In order to give some flexibility to the quota system for the reduction of carbon emission, the Kyoto Protocol notably introduced the Clean Development Mechanism (CDM). This guide aims at precisely assessing the possible use of the CDM to fund projects of decentralised rural electrification which are implemented in developing countries. In its first part, it presents this type of electrification (principles, technical, organisational or financial modalities) and the use of renewable energies in order to meet, while respecting the environment, demands and needs in electric power services in places which cannot be reached by power transmission networks. It also presents the CDM, its principles, associated procedures for the validation and control of their results, with a focus on small size projects. In its second part, this guide describes how to assess the possible use of the CDM to fund decentralised rural electrification projects in developing countries. A theoretical example addresses the replacement of pumping systems based on power generators by pumping systems based on solar energy in ten villages of Madagascar. Possible carbon credits associated with such a project are assessed, and implications regarding the project financial balance are analysed