目前中国油气生产领域碳排放核算的相关研究大多针对整个油气行业,缺乏从具体油气生产过程出发且适用于各油气生产单位的碳排放核算研究。分析了目前通用碳排放核算技术的原理,总结了针对油气行业的碳排放核算规范，以国家发展改革委发布的《中国石油天然气生产企业温室气体排放核算方法与报告指南(试行)》为例,模拟了具体油气生产单位进行实际碳排放核算的过程,分析了实际核算时存在的问题。研究认为:目前油气生产使用的碳排放核算方法由普查性方法改进而来,理论制定明确规范,但实际执行存在一定问题;油气行业缺乏准确的碳排放因子参数,应当进行典型项目的全流程碳排放核算实例研究;目前公开数据多数由旧的油气生产参数计算所得,有可能夸大了中国油气行业的碳排放情况；国内油气生产过程中碳排放核算方法规范合理，但某些碳排放因子不准确。建议油气生产单位开展典型生产过程的碳排放核算，以此确定并公布合理的碳排放因子。可为小规模油气生产单位确立实用的碳排放核算标准提供参考。

 Currently, most of the carbon emission accounting research related to oil and gas production is focused on the oil and gas industry, and there is a lack of research on carbon emission accounting that is developed from the perspective of basic oil and gas production processes and is suitable for individual oil and gas production units. This article analyzes the principle behind existing commonly used carbon emission accounting techniques and summarizes the carbon emission accounting procedure applicable to oil and gas industry. Taking the Guidelines for Accounting and Reporting Greenhouse Gas Emission for CNPC Nabural Gas Production Companies(Trial) issued by the National Development and Reform Commission of China as an example, a simple production simulation model was developed for actual carbon emission accounting process of oil and gas production units, and the problems encountered in the accounting process were analyzed. This article concludes from the research that:1. Currently, the carbon emission accounting method used in oil and gas production was improved from the guidelines used in census method, with clear procedure based on sound theoretical formulation, but there are problems encountered during actual implementation.2. The oil and gas industry lacked accurate parameters of carbon emission factor that are applicable to specific oilfield production enterprises, therefore a case study should be initiated to conduct research on the complete process in carbon emission accounting for a typical projects.3. Currently, most publicly available data are generally calculated based on the old parameters of carbon emission factors, and is likely to exaggerate the carbon emissions of oil and gas industry in China. Existing carbon emission accounting method and procedure is rational and well structured. However, some carbon emission factors are inaccurate. It is recommended to develop carbon emission accounting technique based on typical oil and gas production process, to identify and publish more robust carbon emission factors. The results provide reference for developing carbon emission accounting standards in oil and gas production enterprises.