Using the content analysis method, a systematic review of existing research on carbon emission accounting for urban stormwater systems was conducted in terms of accounting objects, accounting scope, accounting methods, and emission factors. The results show that existing studies have basically clarified the carbon emission accounting formula and laid the methodological foundation for conducting multi-scale carbon emission accounting for stormwater systems; existing studies have accounted for the carbon emission factors of some stormwater facilities at some stages, but there are problems such as inconsistent accounting scope, non-uniform methodology, non-transparent emission factors; the results of different studies are poorly comparable, and the accounting results have very large uncertainty; the completeness of carbon emission factors of stormwater facilities is poor, which have a certain gap to form a unified and standardized carbon emission accounting system of stormwater systems. In order to standardize the carbon emission accounting system of stormwater systems, future research should focus on several aspects, including the accounting boundary division of stormwater systems in the intercepting drainage system, the accurate measurement of direct carbon emission, and the carbon offset effect of water energy utilization, so as to gradually build a comprehensive factor database applicable to carbon emission accounting for stormwater systems. Keywords: urban stormwater system; carbon emission accounting; carbon offset effect; carbon emission factor method; content analysis method