The carbon flow tracking model is adopted to compute the carbon flow and each node carbon potential, puts forward the principle of user-side dynamic factor establishment, establishes the user-side dynamic carbon emission factor (DCEF) model, and then gives the definition of the user-side DCEF. Guided by the low-carbon demand response mechanism, this paper conducts an empirical test in Inner Mongolia Autonomous Region as an example. The results show that compared with the traditional static carbon emission factor, the use of DCEF can significantly improve the carbon reduction and carbon reduction benefits, thus effectively promoting the active low carbon emission reduction and measuring the emission reduction benefits of users.