The intensification of global climate change and the resulting environmental challenges have made carbon emission control a focal point of global attention. As one of the major sources of carbon emissions, the power sector plays a critical role in accurately quantifying CO2 emissions, which is essential for formulating effective emission reduction policies and action plans. The average CO2 emission factor of electricity (AEF), as a key parameter, is widely used in calculating indirect carbon emissions from purchased electricity in various industries. The International Energy Agency (IEA) reported an AEF of 0.6093 kgCO(2)/kWh for China in 2021, while the Ministry of Ecology and Environment of China (MEE) officially reported a value of 0.5568 kg CO2/kWh, resulting in a discrepancy of 9.43%. This study conducts an in-depth analysis of the calculation methodologies used by the MEE and IEA, comparing them from two critical dimensions: calculation formulas and data sources, to explore potential causes of the observed discrepancies. Differences in formula components include factors such as electricity trade, the allocation of emissions from combined heat and power (CHP) plants, and emissions from own energy use in power plants. Notably, the IEA's inclusion of CHP allocation reduces its calculated emissions by 10.99%. Regarding data sources, this study focuses on total carbon emissions and total electricity generation, revealing that the IEA's total carbon emissions exceed those of the MEE by 9.71%. This exploratory analysis of the discrepancies in China's AEFs provides valuable insights and a foundational basis for further research.