Negotiators hoping to wrap up a deal to bring the Kyoto accord on global warming into effect faced a new hurdle yesterday as a handful of countries sought to delay fixing rules for punishing excessive polluters. Conference documents circulated at U.N. talks in Marrakesh showed Japan, Russia, Canada and Australia, less enthusiastic about the pact than the European Union, had proposed that rules to enforce compliance with national targets for cutting greenhouse gas emissions should not be decided on until 2003.