The cement industry is a crucial basic raw material sector for national economic development, as well as a key area of energy consumption and carbon dioxide (CO2) emissions. Taking the cement industry in Liaoning Province as the research object, this study systematically conducts research on carbon accounting and emission reduction pathways based on CO2 emission data from fossil fuel combustion and production processes during 2000-2022. The accounting results indicate three key findings: the total industrial emissions present a three-stage characteristic of "fluctuating growth - peak - decline"; the emission structure has shifted from "combustion-dominated" to "balanced dual sources"; the emission reduction effect of combustion emissions is significant, while process emissions have become a bottleneck due to rigid constraints. Based on the accounting results, corresponding emission reduction policies are proposed. The research findings can provide data support and reference for the low-carbon transformation of the regional cement industry.