A rational responsibility accounting and rights allocation of carbon emission for power industry to set up carbon emission rights market. In consideration of inter-province power transfer, this paper estimates their carbon emission responsibilities in China's 30 provinces from producers' responsibility, consumers' responsibility and mutual responsibility, and applies the estimation in mutual responsibility to the comprehensively weighted allocation model which is based on hereditary rule, equalitarianism and payable ability. The results show an outstanding difference in carbon emission responsibility among provincial power industries under different accounting methods that the producers is lower than consumers in eastern China, but higher in central to western China. The mutual responsibility balances the difference. Under the comprehensively weighted model, carbon emission in 8 provinces shall reach the peak during 2017 to 2020 and fall to the 2016 level. According to provincial power carbon emission rights allocation quota and carbon emission prediction in 2020, nine provinces in the eastern coast area and northwest are short of carbon emission rights in 2020, which need to trade carbon emission rights or take action in carbon reduction.