Abstract: Accurate measurement of carbon emissions is crucial for achieving dual-carbon goals. Agricultural carbon emissions are affected by various crop types, production methods, geographical locations, and other factors. Therefore, although scholars have attempted to measure China’s agricultural carbon emissions from different perspectives, a consistent and effective conclusion regarding the estimation method, sample selection, and calculation results does not exist. First, this study introduces the main accounting methods for agricultural carbon emissions, including the emission factor method, model simulation method, and field measurement method. Second, it segregates agricultural carbon emission accounting methods from the existing four aspects: input and output, production process, carbon sequestration, and carbon footprint. Third, the accounting results for agricultural carbon emissions are summarized. Finally, the limitations of the existing research are analyzed, and a prospect for agricultural carbon emission accounting is specified. This study discovered shortcomings in the existing research, including the omission of emission sources, inappropriate use of emission factors, and excessive concentration perspectives at the macro level. Future research can be continued from the following aspects: constructing a scientific and comprehensive agricultural carbon emission accounting system, improving emission factors, and strengthening micro-level research on farmers.