Abstract: With the increasing demand for electricity in China 's society, the number and scale of substation construction are increasing. In response to the call of the " double carbon " strategy, the power industry actively promotes the design of low-carbon substations. In this context, this paper proposes a carbon emission accounting and comprehensive evaluation analysis method based on the whole life cycle of 220 kV substation. In this method, firstly, the whole life cycle of 220 kV substation is divided into three stages : construction, operation and demolition, and the demolition stage is divided into two parts : carbon emission and carbon compensation. Secondly, according to the use of materials and energy in each stage, the carbon emission factor and the carbon emission coefficient of the corresponding factor are determined. Then, a carbon emission model of 220 kV substation based on the whole life cycle is constructed, and its total carbon emission and carbon emission accounting cost are calculated. Finally, taking a 220 kV substation as an example, a comprehensive evaluation model with two life cycle evaluation indexes of carbon emission and carbon emission accounting cost is constructed. The influence of green area, comprehensive recycling rate of waste and power consumption of equipment in operation stage on 220 kV substation in the whole life cycle is studied. The analysis results show that this method provides a solution and idea for realizing the carbon emission and cost accounting of the whole life cycle of the substation, which is convenient for evaluating the carbon emission in the operation and demolition stage, and can realize the optimization of the carbon emission and cost of the substation, and enhance the sustainability of the whole life cycle of the substation.