In order to deal with the global climate problems caused by the greenhouse effect, countries have formulated carbon emission reduction strategies. China has put forward the goals of “carbon peak” and “carbon neutrality”. By optimizing the energy structure and taking the reform of the power industry as an opportunity, we strive to achieve the goal of “double carbon”. Taking the power enterprise users as the research object, this paper puts forward the concepts and algorithms of kWh electric carbon emission and electric carbon neutrality index, and carries out the analysis and application of typical scenarios of electric carbon emission on the user side, so as to provide a reference basis for evaluating the process and effectiveness of carbon neutrality and fulfilling the emission reduction commitment.