针对欧盟新电池法案背景下现有碳足迹核算通用标准未适配原电池行业特定工艺、材料及使用场景，导致不同机构核算结果缺乏可比性的问题，提出一种基于生命周期评价的核算方法。以生命周期评价方法为总体框架，结合原电池碳排放环节集中的特点，明确系统边界、功能单位与声明单位，提出活动数据与排放因子的获取优先级及分配策略，引入数据质量评级（DQR）实现数据质量量化评估，并选取3种典型原电池开展实证验证。结果表明，构建的方法与GB/T 24067—2024标准一致性良好，CR2450锂原电池核算结果与公共平台偏差率仅0.07%；3种典型产品中，R6非碱性锌-二氧化锰电池声明单位碳足迹最高（0.0855 kg CO?e/只），CR2450锂原电池原材料加工阶段排放占比最高（78.49%）。该方法体系适用于不同型号原电池，可实施性强、准确率较高，可作为行业统一核算标尺，对原电池生产企业应对碳关税风险、优化减排策略、促进绿色发展具有重要意义。

Aiming at the inadaptability of general carbon footprint accounting standards to the primary battery industry under the EU New Battery Regulation， which leads to incomparable accounting results， this paper proposes an LCA-based carbon footprint accounting method. With LCA as the framework， it defines system boundaries， functional and declaration units， puts forward data acquisition priorities and allocation strategies， and introduces DQR for data quality evaluation. Empirical verification on three typical primary batteries shows the method conforms to GB/T 24067—2024， with a 0.07% deviation for CR2450 vs. public data. The R6 battery has the highest unit carbon footprint， while CR2450 has the largest raw material stage emission ratio (78.49%). This universal， operable and accurate method can serve as an industrial benchmark， helping enterprises address carbon tariffs， optimize emission reduction and achieve green development.