Abstract: Under the background of carbon peak and carbon neutrality, in order to promote the construction of a new power system with new energy as the main body, all of the regions are actively organizing and carrying out the market trading of green electricityin order to encourage the users to sign the bilateral trading of green electricity directly with the new energy power generators and take the initiative to undertake the economic responsibility of carbon emission reduction. Therefore, the accurate accounting of the indirect carbon emissions of the users' power consumption is a key problem in the operation and management of the low-carbon power system. In view of the irrationality in accounting the users' indirect carbon emissions according to the regional average carbon emission factor and the difficulty in quantifying the effect of the users' green electricity bilateral trading on the indirect carbon emissions, this paper establishes the carbon emission flow tracing method from the perspective of the users, and then puts forward the indirect carbon emission accounting method of the users considering green electricity trading. Firstly, based on the power tracing method of the circuit theory, and considering the real-time carbon emission intensity of the thermal power, the network mapping relationship between the user-side power consumption and the generation-side power carbon emission is established. Then, for the financial bilateral trading of green electricity, the equivalent network of the green electricity trading is established to accurately quantify the carbon deduction effect of the green electricity trading in the users' indirect carbon emission accounting. The feasibility and fairness of the proposed method are verified by examples.