Abstract: Methane emission reduction is crucial to realizing China's carbon emission reduction goals, where a methane capture accounting system is the prerequisite. With the aim to realize near-zero methane emissions, we thereby propose a specific accounting model for methane capture in the whole life cycle of underground coal mines from geological exploration, coal mining to post-mine activities and coal mine discarding by drawing on the "National Greenhouse Gas Inventory Guidelines: IPCC-2019" and the national standards for accounting for greenhouse gas emissions of coal enterprises. In particular, we propose methods for methane emission reduction and discuss detailed plan for its implementation. The study could offer references for methane control and low-carbon development in underground coal mines.