"Peak carbon dioxide emissions、Carbon neutrality" is a two stage carbon emission reduction goal proposed by China, and carbon emission accounting is the basic premise for effectively carrying out various carbon emission reduction work and promoting green economic transformation. The coal industry is one of the key objects of carbon emission reduction. Taking Heidaigou Coal Preparation Plant as the research object, based on IPCC greenhouse gas accounting guidelines and China's coal production enterprise accounting guidelines, this paper studies the carbon emissions in the production process of the coal preparation plant and the selection of carbon emission factors, builds a carbon emission accounting model of the coal preparation plant, and calculates that the carbon dioxide equivalent of the production of 1t coal products of the coal preparation plant is 36.8476kgCO2e, It is of great significance to establish a unified and standardized carbon emission accounting system for the coal preparation industry, coordinate the " Peak carbon dioxide emissions、Carbon neutrality " work, and promote the overall green and low-carbon transformation of economic and social development.