Since the Industrial Revolution, the greenhouse effect has become more and more serious. Carbon dioxide is the greenhouse gas with the highest emissions, and accounting for its emissions has become much more important. The carbon emission accounting methods can be divided into manual carbon emission accounting and continuous monitoring models. Due to the high running cost of the continuous monitoring models, the manual accounting model is widely used in practice. However, there are certain errors in the manual accounting methods. To correct the errors brought by the artificial accounting model to account for carbon emissions more accurately, this paper uses the emission factor method and the material balance method to account for the carbon emissions of a power plant in Xinjiang. Through Pearson correlation analysis, the three main influencing factors with a strong correlation with the error were derived, and the coupling relationship between the error generated by the two methods and the influencing factors was further analyzed precisely by using a high degree of fitting, which provides a guideline for the artificial carbon emission accounting method.