The Bayer method of producing alumina, as the main way of aluminum production, is characterized by high energy consumption and high emissions, which brings many challenges to the realization of the carbon peaking and carbon neutrality goals. Generally, electric energy substitution technology is an effective way to solve these problems, the carbon emissions can be significantly reduced during the production of alumina. But the actual application process in the alumina industry is unclear, and there is no carbon emission and electric energy substitution data and accounting methods specifically for specific industrial scenarios. Therefore, in order to improve energy efficiency and reduce carbon emissions, it is taken an alumina plant as an example to analyze the energy consumption and carbon emission accounting methods of typical scenarios. The key steps are combined with electric energy substitution technology. According to the analysis of the case, based on the background of high proportion of wind power generation and photovoltaic power generation, carbon emissions per ton of alumina production process are reduced by up to 56.47% and 94.47%. It is proved that the carbon emission and electricity substitution calculation model proposed has practical engineering application value.