Abstract:The establishment of the national carbon market starts from the power industry, highlighting the importance of the power market and a better data base. However, there is a contradiction between the responsibility sharing of emission reduction and the original intention of establishing the carbon market in its accounting. A reasonable and fair provincial power accounting is conducive to clarifying the responsibility of each emission reduction subject and giving full play to the effect of collaborative emission reduction between the power production end and the consumption end. Based on the perspective of carbon quota distribution, consider indirect emissions of electricity, using three different kinds of calculation methods, accounting for 2008-2017 provincial electricity emissions, on the one hand, through the comparison of three methods under different principle analysis power changes of the carbon emissions, on the other hand, provide the basis for the distribution of the electric power enterprise quota carbon reference, thus to improve enterprise production potential and level.