Direct coupled combustion of biomass and coal for power generation has gained widespread attention as a key technology optionfor reducing carbon emissions in the coal power sector. Driven by Carbon Peaking and Carbon Neutrality Goals, the accurate quantificationof greenhouse gas (GHG) emissions from biomass-coupled power production processes can effectively improve the accuracy and consistency of carbon emission data in the power generation industry and ensure the development of the domestic carbon trading market in a morefair and stable direction. Carbon accounting methods for biomass-coupled coal generating units at home and abroad were first introduced.Then the biomass direct-coupled generating unit greenhouse gas accounting boundary, calculation method and the selection principle ofaccounting parameters were proposed with reference to the experience of European and American countries. The results show that, compared with the current accounting method, the GHG accounting method based on biomass directly coupled with coal power generation hassome differences in the accounting boundary, accounting scope and calculation method. For the accounting boundary, it is necessary toadd NO emissions from the fuel combustion process and indirect carbon emissions from new equipment resources. The common biomassfuels were evaluated to see if zero emissions could be considered, and common biomasses was found, such as straw, municipal solidwaste, and forest residues, met the GHG emission reduction requirements within the optimal economic transportation radius of the biomassin each province, and zero emissions within the reasonable transportation range (48 km) could be considered. In the calculation method,fuel consumption was recommended to select the measurement method according to the carbon emission stratification, the carbon oxidationrate could be directly selected as the default value of 99% in the case of small-ratio blending, carbon emission brought by the desulfurization link calculation is recommended, and the NO accounting was needed for the circulating fluidized bed combustion temperature underthe working condition of 1 123 K.