To systematically analyze the process and theoretical basis of carbon asset management based on the user context of analyzing the premise of carbon asset management - carbon inventory, carbon asset management trajectory - carbon footprint, carbon asset management objectives - carbon neutralization, carbon audit, carbon asset evaluation, carbon asset development, carbon asset measurement, and carbon information disclosure. This article focuses on the meaning, causes, sources, classification, analysis methods, and tools for measuring and calculating carbon footprints. It also introduces the meaning, functions, methods, and measurement and statistics of carbon neutrality, as well as the definition of evaluation objects, selection of evaluation methods, determination of evaluation parameters, and use of evaluation conclusions.