A draft copy of the report concludes that the world's climate can be stabilised at a reasonable cost, as long as nations act now.
But correspondents say the Chinese see the document as a potential threat to their economic growth.
The report is being discussed at a meeting of the Intergovernmental Panel on Climate Change (IPCC).
Two reports issued earlier this year by the same UN panel warned that the earth was already warming considerably, and that mankind was almost certainly to blame.
They predicted severe consequences including droughts, floods, storms, heat waves and rising seas.
This latest report is designed to look at how the world can mitigate rising levels of greenhouse gases.
Environmentalists argue that while it will need investment to put these policies into practice, the eventual consequences of doing nothing far outweigh the cost of tackling global climate change now.
Economy fears
Exactly what action to take, and how much it will cost, is likely to be the main topic of debate during the closed-door meeting, which began on Monday and is due to end with the announcement of the final report on Friday.
The draft, seen by the BBC, suggests various solutions to mitigate climate change, such as capturing and burying emissions from coal-fired power plants, shifting to renewable forms of energy and more use of nuclear power.
If the delegates stick with the tone of the draft, the report is likely to remove any justification for rich nations like the USA to avoid emissions cuts on the grounds of cost.
But correspondents say early indications from inside the conference suggest that the US is actually not objecting to much - it is China that is being really obstructive.
China's emissions are just one-sixth of America's per capita, but the population is so huge that this year the country is due to become the world's biggest polluter.
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