Abstract:"carbon peaking and carbon neutrality" goals proposed by China aim to address global climate change, reduce greenhouse gas emissions and ultimately achieve a balance between carbon emissions and carbon absorption, so as to make a contribution to global environmental protection and sustainable development. As the largest source of carbon emissions in China, the thermal power industry bears a significant burden in emission reduction which makes its reduction efforts vitally important. Carbon accounting in thermal power plants involves measuring, calculating and reporting the emitted greenhouse gases. The main greenhouse gas from thermal power plants is carbon dioxide, and its emissions are related to the factors such as fuel type, process flow and combustion efficiency. Aiming at carbon accounting of thermal power plants, an overview of main standards, policies, methods and technologies is provided, the advantages and disadvantages of various methods and their applicability are analyzed, and the development trends and challenges of carbon accounting in thermal power plants are prospected.