Manufacturing enterprises are one of the most important sources of carbon emissions. Carbon emission cost accounting is a crucial process of carbon emission cost accounting in the manufacturing Industry. There are differences in the form of carbon emission measurement of different manufacturing enterprises. This paper, based on Schumpeter Innovation Theory, combined with the production process of cement enterprises, reengineering the existing financial accounting process, propose that first carries out carbon verification to obtain carbon emissions, then calculates carbon cost measurement by carbon market price, and finally discloses carbon cost information. The paper also uses a case which belongs to cement manufacturing enterprises to illustrate. Reengineering the existing financial accounting process can solve the difficulties of carbon cost accounting under traditional accounting and provide carbon emission cost information for the internal managers of enterprises.