Coal is the main primary energy in China, and controlling carbon emissions in the development process of coal industry is an industry sector that cannot be ignored to achieve the goal of carbon neutrality in China. Accurate carbon emission monitoring and accounting is the basis and premise of the implementation of all carbon emission reduction technologies. Based on the whole life cycle method and the conventional process flow of underground coal mining, the main sources and accouting boundaries of methane emission during underground coal development are analyzed. Aiming at the key emission source CH4, the methane calculation method in the existing carbon accounting model is summarized. Combined with the current “dual-carbon” development strategy of "carbon to peak carbon neutrality" and the spirit of the latest agreement of COP28 of the 28th United Nations Climate Change Conference, the existing problems and technical problems of methane calculation methods in the carbon accounting of coal mines are discussed. It is pointed out that methane emissions from underground mining and post-mining activities are the key monitoring objects in coal mining process, the main reason for the large deviation of carbon accounting, and the important direction for future fine monitoring and accounting. On this basis, the existing problems in monitoring of Jinggong coal mine and the future development direction of technology are analyzed.