With the deepening of“dual carbon”process, the transformation of power system to green and clean is imperative. The massive distributed resources in virtual power plant aggregate distribution network can realize the goal of power decarbonization and green transformation through flexible load regulation. Based on this, a virtual power plant economic optimization model based on near-end strategy optimization is proposed. Firstly, based on the principle of proportional sharing, a carbon flow model is constructed to track the carbon density of each node in real time. Then, the low-carbon economic dispatching optimization objectives of virtual power plant are constructed, including load adjustment cost and carbon emission cost. Finally, the proposed model is solved using the proximal strategy optimization algorithm. The example analysis shows that the proposed low-carbon model can realize the carbon flow tracking in the whole time scale on the basis of guaranteeing the power flow safety of the distribution network. Moreover, the proposed near-end strategy optimization algorithm can realize the low carbon scheduling of internal resources in virtual power plant while ensuring economy.