Abstract:The paper breaking through the limitations of "traditional carbon" accounting, which focuses on energy consumption and carbon emissions, waste emissions, biomass resource consumption, net electricity input and forest carbon sequestration are also included in the evaluation scope. By using the natural energy connections among above indicators, China's provincial "Full Carbon" accounting is carried out, as well as direct carbon efficiency evaluation based on carbon footprint and total factor carbon efficiency evaluation based on DEA-BCC model. The results show that: (1) From 2016 to 2020, the direct carbon efficiency of most provinces in China increased significantly, but the total factor carbon efficiency decreased. Under the background of "carbon peaking and carbon neutrality", compared with other means of production, the carbon environmental capacity is becoming increasingly scarce, so the phenomenon of total factor carbon efficiency not rising but decreasing should be paid attention to. (2) Under the two accounting systems of "Full Carbon" and "traditional carbon", there are differences in the evaluation results of direct carbon efficiency and total factor carbon efficiency, especially in 2020. In the context of pollution reduction and carbon reduction, energy and power security is an important guarantee for economic development, the evaluation results of "Full Carbon" efficiency are more explanatory, which can more comprehensively reflect the low-carbon level and development potential of each province, and provide a new idea for clarifying inter-regional carbon emission reduction responsibilities and making comprehensive carbon decision-making.