Carbon emission accounting is the basic premise for accurately grasping the change trend of carbon emissions, effectively carrying out various carbon emission reduction work, and promoting the green transformation of economy. It is also an important basis for different levels of entities to implement emission reduction tasks and evaluate the completion effect. At present, China attaches great importance to the construction of carbon emission accounting system, and has achieved certain results, but the existing accounting system has been difficult to adapt to the new requirements of China's carbon emission reduction work. Therefore, this paper starts from the carbon emission accounting methods, summarizes the current domestic and foreign carbon emission accounting systems, analyzes the shortcomings of the current carbon emission accounting system construction in China, and puts forward relevant suggestions for improving China's carbon emission accounting system.