This study focuses on constructing a comprehensive community carbon emission accounting model, aiming to provide a solid scientific basis for green and low-carbon community development. This study’s in-depth analysis identifies four key factors influencing community carbon emissions: energy structure, resource recycling efficiency, resident travel patterns, and greening coverage. Based on the established accounting model, this study proposes a three-stage pathway of “source reduction-process control-end reduction” to systematically reduce carbon emissions. Additionally, the study explores applicable measurement models for large and small-scale smart green communities, emphasizing the urgency of standardizing unified measurement criteria to ensure data comparability and practical application value. The results highlight that communities play a crucial role in achieving the “dual carbon” goals, and scientific carbon accounting, coupled with targeted low-carbon transformation and green intelligence promotion, can effectively drive communities toward high-quality and balanced sustainable development, offering practical and actionable guidance for urban sustainable development.