In order to solve the problem that the selection of carbon emission factors on the power side is too rough, and further promote the low-carbon electricity consumption behavior of high-carbon emission enterprises, a low-carbon demand response method for flat glass manufacturers considering fine carbon emission factors is proposed. Firstly, taking flat glass as a typical manufacturer, the carbon emission accounting model of flat glass enterprises is established by analyzing the carbon emission of flat glass production. Then, considering the power flow loss allocation, based on the method of proportional power flow tracking, combined with the power consumption characteristics of flat glass enterprises, the carbon emission factors on the user side are refined. Finally, by combining carbon emission factor and carbon tax, a low-carbon demand response model based on carbon emission factor is proposed to encourage enterprises to reduce carbon electricity consumption. Through the example analysis, it is proved that the proposed method can realize the refinement of carbon emission factors in the spatial and temporal distribution level, and guide enterprises to adjust their own electricity consumption behavior and tap their carbon emission reduction potential.