Abstract: In the energy industry, achieving the goal of carbon peak and carbon neutrality is the main task. With the continuous advancement of the dual-carbon strategy, the industry regulatory model will gradually change from the current “energy dual control” to “carbon emission dual control” and emission reduction will become a firm principle. In recent years, the coal industry has deeply practiced the concept of green and low-carbon. Coal enterprises have unified the layout of the dual-carbon target from the strategic level, formulated their own carbon peak and carbon neutralization action plan, and comprehensively planned the strategic objectives, key tasks and major projects, so as to draw the specific implementation path of carbon peak and carbon neutralization. Choosing the appropriate carbon emission calculation model and scientific emission reduction strategy plays a vital role in optimizing the carbon emission management of the coal industry and promoting the green and low-carbon transformation of China’s coal industry.Clarifying the characteristics of carbon emissions in underground coal mines is the premise and basis for achieving the goal of “double carbon” in underground coal mines. Aiming at the near-zero emission of carbon dioxide, combined with the “Guidelines for National Greenhouse Gas Inventories: IPCC-2019” and the national standards for greenhouse gas emission accounting of coal enterprises, this paper puts forward a specific accounting method for carbon dioxide emissions in all aspects of coal production in the whole life cycle of underground coal mines, and constructs a carbon emission accounting model for coal production in underground coal mines. Taking a typical coal mine as the engineering background, the carbon emissions in the mining process of the coal mine are calculated and analyzed. The results show that fugitive emissions and in-plant transportation are important parts of carbon emissions from coal mining, accounting for 38.2% and 18.9% of the total, respectively. According to the classification of carbon emission sources, the consumption of electricity accounts for 48.5% of carbon dioxide emissions, the largest proportion. On this basis, the carbon emission reduction path of underground coal mine and the implementation path of “zero carbon mine” are put forward. The research results can provide theoretical guidance for the low-carbon development of underground coal mines.