Abstract: At present, the carbon emission accounting of power systems is one of the basic works for realizing the "double carbon target." This paper analyzes the carbon emission accounting standards and methods of the power system from the perspective of source, network, and load, starting from the composition structure of the power system. First, international and domestic carbon emission standards are categorized according to methodologies, and comparative analyses are conducted. On the source side, a comparative analysis of the standards is carried out in terms of accounting boundaries, greenhouse gases, and the selection of relevant parameters; on the network side, a detailed introduction of relevant standards issued for the domestic power enterprises is given; On the load side, the classification and application of grid emission factors are summarized. On this basis, the principle and status of research and application of carbon trajectory tracking, a whole-process carbon emission tracking method for power systems, are summarized and organized in detail. Finally, the carbon emission accounting of the power system is summarized and prospected. The relevant research results can provide a reference for the establishment of the carbon emission accounting system of China's electric power system and help the electric power industry to reduce carbon emissions.