Abstract: The global is paying increasing attention to climate change. The cement industry, a vital part of the global basic materials sector, accounts for a significant proportion of global CO₂ emissions due to its production processes. Therefore, accurate accounting of CO₂ emissions in the cement industry is crucial for developing emission reduction strategies and action plans. Currently, several international standards and guidelines have proposed methods for accounting for CO₂ emissions in the cement industry. At the same time, China has also newly released national standards and exposure draft of the guidelines for it in recent years. There are considerable differences between national and international accounting methods. This study deeply analyzes the principles and key points of national and international accounting methods. Based on the scientific foundations and consensus approaches of carbon accounting, it thoroughly compares the similarities and differences between them. This study can provide policymakers and industry practitioners with references for developing effective emission reduction strategies, it can also offer a scientific basis for the international mutual recognition of carbon emission data.