Abstract: This paper analyzes the carbon emission boundary and carbon emission sources in the whole life cycle of coal mining based on the life cycle approach and underground coal mining process, constructs a carbon emission accounting model for the whole life cycle of coal mining, and finally conducts an example study with the actual production situation of coal producer M. The results show that methane escape and electricity consumption are the most important factors of greenhouse gas emissions from coal mining; the basic electricity consumption to maintain the normal operation of the mine is the largest power consumption item in the whole life cycle of coal mining, and the digging and retrieval equipment also occupy a large proportion in the electricity consumption. Finally, the low carbon development countermeasures of coal production enterprises are proposed.