Land use change and forestry ( LUCF) activities are the most crucial means of ecological carbon sequestration. Studying the LUCF greenhouse gas emission accounting system and method have fundamental significance to the balance of carbon emissions as well as the development of the national unified carbon market transactions. On the basis of summarizing the LUCF greenhouse gas accounting theory and method,through the introduction of the basic methods recommended by IPCC National Greenhouse Gas Inventories Guidelines and Guidelines for the Compilation of Provincial Greenhouse Gas Inventories,the accounting system and method of the LUCF greenhouse gas emission which reflects the regional characteristics is constructed. Taking Shaanxi Province as an example and using the data of Ninth National Forest Resources Inventory in 2014,this paper accounts the net LUCF greenhouse gas emission in Shaanxi. Then,it reveals the characteristics of LUCF greenhouse gas emission in Shaanxi from the aspects of discharge capacity, emission structure and spatial characteristics. The results showed that first,LUCF absorbed greenhouse gas in Shaanxi was 16.984 2 Mt eCO_2 in 2014; among them,the absorbed greenhouse gas of forest and other woody biomass carbon stock was 18.526 7 Mt eCO_2,and the greenhouse gas emission of the forest transformation was 1.542 5 Mt eCO_2. Second,high-forest dominant tree species are important carbon sequestration resources in Shaanxi. Third,southern area in Shaanxi makes an importantCOntribution to carbon sequestration, but the forest carbon sequestration capacity is poor in northern area. Finally,on account of the problems such as the deficiency of LUCF greenhouse gas emission statistical accounting system and method,the huge discrepancy of forest carbon sequestration ability and the polarization of regional carbon sequestration capacity,some measures should be taken to enhance the ability to respond to climate change statistical accounting system,in order to consummate LUCF greenhouse gas emission statistical accounting system,to balance spatial distribution of forest resources,and to improve the structure of carbon sequestration tree species.