As climate change emerges as a significant global threat,achieving the goal of carbon peak and carbon neutrality has become a crucial strategy for urban development in China.Carbon accounting serves as a vital technical tool for monitoring urban carbon emissions and regulating low-carbon urban construction.Focusing on the urban built-up area,this study integrates urban carbon accounting methods with urban spatial elements,holding great practical significance for realizing the development goals of"dual carbon"cities.Taking Harbin City,Heilongjiang Province,as the research object,this paper summarizes and analyzes fifteen years of energy activity data and spatial usage activity data to establish an urban built-up area carbon accounting system.Furthermore,it develops a method for urban built-up area carbon accounting based on urban spatial usage activities and compares the accounting results with those of energy usage carbon accounting to validate the accuracy of the accounting method.Based on these findings,pathways for urban carbon neutrality prediction and specialized assessments for low-carbon urban construction are proposed,providing technical support for the implementation of the"dual carbon"goals in national territory spatial planning.