The power industry is key to achieve the goal of peak carbon neutrality. Green electricity consumption effectively reduces the carbon emissions of electricity, and local users actively carry out green electricity trading to assume the responsibility of emission reduction. The current accounting system does not distinguish green electricity from traditional thermal power, and the environmental value of green electricity has not been reflected. Based on the principle of shared proportion, carbon flow tracking is formed by tracking the trend,and the user carbon emission accounting model is constructed. Then, an equivalent network is established considering the financial characteristics of green electricity trading, the carbon emission reduction benefits of green electricity trading are quantified, and the revised user carbon emission accounting model is established. Finally, the accuracy and rationality of the model method are verified by the IEEE30node calculation example.