Abstract: In order to accurately grasp the carbon emissions of open-pit mines in high-altitude ecologically fragile areas, it is urgent to establish a complete and scientifically feasible accounting method to comprehensively quantify the direct carbon emissions from mining production operations and the indirect carbon emissions caused by ecological disturbances. This article analyzes the carbon cycle mechanism of open-pit mines in high-altitude ecologically fragile areas, defines the carbon emission accounting boundary of open-pit mining activities based on the life cycle theory, and clarifies the carbon source and sink structure of open-pit mines in high-altitude ecologically fragile areas by sorting out the direct and indirect carbon emission processes of mining, transportation, beneficiation, and auxiliary processes. A carbon emission source inventory of mines is compiled. On this basis, a carbon emission accounting model based on the production process of open-pit mines and changes in carbon sinks in mining areas was constructed, fully considering the disturbance of mining activities on high-altitude ecological fragile areas and the energy consumption impact of high-altitude on mining equipment. Taking an open pit mine in Xizang as an example, this paper analyzes the carbon emission of mines in the alpine ecological fragile area, and concludes that the total carbon emissions of the mine in 2023 will be 1.76295·105 tCO2, which verifies the effectiveness of the carbon emissions accounting model and provides an important theoretical basis and data reference for the carbon emissions accounting of open-pit mining activities.