First,the research progress on carbon emissions accounting for mountain tunnels is reviewed and discussed.Based on the life cycle assessment theory and the emission factor method,the sources of carbon emissions at each stage of the life cycle of mountain tunnels are analyzed,considering their characteristics.The calculation boundary between the construction and operation stages is also discussed.Second,the method and application conditions for obtaining carbon emission factors and activity data involved in inventory analysis for carbon emission accounting are emphasized.Third,the application of accounting results,uncertainty analysis,and related research on carbon emission prediction is examined.Finally,existing problems in the study of carbon emissions in mountain tunnels are identified,and future research directions are proposed.