Abstract: Carbon emission accounting is the basis for understanding the current situation of emissions and formulating the route for carbon peaking at all levels and in all fields. The prefabricated building industry base is an important target for carbon emissions reduction while no associated unified standard is there. Drawing on carbon emissions accounting standards at the national, enterprise and project levels and relevant studies at the park level, the carbon emissions accounting method applicable to prefabricated building industry base was summarized from the whole construction process of the prefabricated building projects. Furthermore, by combining the perspectives of building projects and enterprises, a carbon emissions inventory structure based on the framework of “project layout - enterprise boundary - business module - emission activities” was constructed. The work based on this accounting method and inventory structure can use the data efficiently to solve the carbon emissions accounting at both project and enterprise levels, and overcome the problems of incomplete data acquisition and double counting of results in single perspective accounting. The constructed emissions inventory can provide a research basis for the low-carbon development of prefabricated buildings and be applied to regional greenhouse gas accounting as well.