The metal mining industry is the second largest carbon emitter after the power industry in China. It is closely related to six major industries that focus on emissions reductions, including steel, non-ferrous metals, and building materials. Mine shaft and drift construction is the most important component in the initial development and construction of the metallurgical mining industry, and its carbon emissions are closely related to the development of metallurgical mining industry under the "dual carbon" strategy. This paper deeply studies the budget quota preparation characteristics of the metal mine shaft construction project during the construction period, and proposes a carbon emissions assessment framework and assessment model based on the dual assessment path of the direct and auxiliary systems. The carbon emissions of the ten backbone projects and seven auxiliary projects are calculated at levels from each carbon assessment path. This paper also presents an in-depth analysis of the list of substances in the smallest unit process at each level under multi-level dissection, and summarizes the carbon emission factor database specific to mine shaft and drift construction projects by researching and analyzing the list of carbon emission substances in various industries globally. Based on the carbon emission assessment framework in this paper, ten basic carbon emission databases of mine shaft and drift construction projects are built in the form of MySQL databases, and an efficient indexing and scheduling mechanism is established for the ten basic data through MATLAB app designer to realize the functions of intelligent carbon emission statistics, analysis and targeting of major carbon emitters for the whole process of shaft and drift construction period. Case analysis shows that in the main shaft construction, The main carbon emitters are concentrated in the use of cement, macadam, and electrically driven equipment, which account for approximately 70 to 80% of carbon emissions. Therefore, energy-saving and emission reduction techniques should focus on optimizing the preparation process of materials such as cement and the use of electrically driven equipment. Research shows that the results of this paper can provide methodological foundation and data support for the detailed carbon assessment and the concrete implementation of low carbon emission reduction policies for mine shaft and drift construction projects in China.