In the context of the carbon market of the power generation industry in China

the key emitters should fully interpret and report the carbon emissions according to the "Enterprise Greenhouse Gas Emission Accounting Methods and Reporting Guidelines for Power Generation Facilities". The methodology for calculating carbon emissions from power generation equipment published in 2021 is analyzed and compared with the methodology published in 2015 and the "Supplementary Data Sheet" published in 2020. At the same time

the problems in the application of the new methodology in the carbon emission accounting of emission units in 2020 are discussed and solutions are proposed. It is clear in the accounting method that process emissions are no longer included in carbon emission accounting. The accounting method specifies the priority order

which not only restricts the data source of power generation enterprises

but also puts forward higher requirements for the daily management of power generation enterprises. In the process of practice

the problems about accounting methods are put forward

which is helpful to the application of subsequent carbon emission accounting methods.