在混合电力市场中，交易耦合造成源荷间碳排放路径追踪复杂、网损碳责任分摊机制不明等问题，制约新型电力系统实现精准碳计量。为此面向低碳导向的碳排放管理目标设计了融合有向图建模与路径优化的碳排放路径追踪和网损双向分摊框架及实现方法。通过构建虚拟无损网络，实现双边交易与联营交易的解耦。针对双边交易单源-单汇的网络结构，引入碳排放因子优先机制，构建低碳路径优先分配的最大流模型。针对联营交易多源-多汇的网络结构，设计“先BFS排序后DFS追踪”的双向分摊机制，构建虚拟节点碳流分布的递推序列。算例表明，该框架有效提升了混合电力市场碳排放溯源的精准性与公平性，凸显了低碳导向下的路径追踪价值，为“双碳”目标下的低碳电力系统发展提供技术支撑。

In hybrid electricity markets, the coupling of transactions complicates the tracing of carbon emission paths between sources and loads, while the mechanism for allocating carbon responsibilities associated with network losses remains unclear. These challenges hinder the realization of accurate carbon accounting in new electricity system. To address this challenge and align with low-carbon-oriented carbon management objectives, a framework and methodology for carbon emission path tracing and bidirectional allocation of network losses is proposed, integrating directed graph modeling with path optimization. A virtual lossless network is constructed to decouple bilateral trading from pool trading. For the single-source-single-sink structure of bilateral trading, a low-carbon path priority maximum flow model is developed by introducing a carbon emission factor-based prioritization mechanism. For the multi-source-multi-sink structure of pool trading, a “BFS ordering followed by DFS tracing” mechanism is designed to achieve bidirectional allocation, thereby a recursive sequence for virtual node carbon flow distribution is established. Case studies demonstrate that the proposed framework significantly enhances the accuracy and fairness of carbon emission tracing in hybrid markets, highlights the value of low-carbon-oriented path tracing, and provides technical support for the development of low-carbon power systems under the “dual-carbon” goals.