In order to achieve the goals of carbon peak and carbon neutrality,the power generation industry,as the only industry currently included in the national carbon emission trading market,thermal power generation enterprises urgently need to further reduce carbon emission intensity.The power generation situation in Liaoning Province were sorted out.The current carbon emission accounting methods for thermal power generation enterprises were summarized.The main factors affecting the carbon emission accounting of thermal power generation enterprises were analyzed.And suggestions were put forward for thermal power generation enterprises to build a clean,low-carbon,safe,and efficient energy system.