首先，梳理山岭隧道碳排放核算研究的进展并进行探讨，基于生命周期评价理论（life cycle assessment, LCA）与排放因子法，结合山岭隧道特点对其全生命周期内各阶段的碳排放来源进行分析，着重探讨施工与运营阶段的计算边界； 其次，强调碳排放核算过程中清单分析涉及到的碳排放因子与活动数据的获取方式与应用条件； 然后，对核算结果的应用、不确定分析与碳排放预测的相关研究成果进行整理； 最后，指出当前山岭隧道碳排放研究中存在的问题，并展望其未来发展方向。

First, the research progress on carbon emissions accounting for mountain tunnels is reviewed and discussed. Based on the life cycle assessment theory and the emission factor method, the sources of carbon emissions at each stage of the life cycle of mountain tunnels are analyzed, considering their characteristics. The calculation boundary between the construction and operation stages is also discussed. Second, the method and application conditions for obtaining carbon emission factors and activity data involved in inventory analysis for carbon emission accounting are emphasized. Third, the application of accounting results, uncertainty analysis, and related research on carbon emission prediction is examined. Finally, existing problems in the study of carbon emissions in mountain tunnels are identified, and future research directions are proposed.