The international standards on GHG emissions accounting were analyzed firstly in this paper, the current carbon accounting methods applicable to the pulp and paper industry were proposed, including emission factor method and life cycle evaluation method. Emission factor method quantified carbon emissions from the pulp and paper process mainly at the organizational level, and the core of its calculation was activity level multiplied by emission factor. Life cycle evaluation method was a life cycle analysis method to study paper products from cradle to gate or cradle to grave from product level, including definition of objectives and scope, life cycle inventory analysis, life cycle impact evaluation, interpretation of results, etc.