Abstract: The integrated energy system serves as the main platform to accelerate the implementation of the "double carbon" goal. In response to the issue that the traditional integrated energy system only focuses on low-carbon dispatching on the power generation side, facing challenges in effectively enhancing the carbon reduction efficiency on the load side, a two-layer low-carbon economy optimization dispatching model for integrated energy systems is proposed , incorporating carbon responsibility allocation and demand response synergy. The upper layer introduces the carbon emission penalty factor, aiming to optimize the low-carbon economic combination of power generation cost and carbon emission penalty cost. Meanwhile, based on the carbon flow tracking theory, the direct carbon emissions from the power generation side are attributed to the carbon emission driver side, i.e., each node load. On the other hand, the lower layer employs the Shapley value method to allocate the carbon responsibility of the load side and sets the corresponding carbon price based on the game theory, which enables both carbon price and electricity price to jointly guide demand response on the load side, so as to stimulate their emission reduction potential while ensuring energy cost. The results demonstrate the effectiveness of the proposed two-layer optimal dispatching model in ensuring the economic output of source and load and guiding users to actively respond and reduce the carbon emission of the system, achieving a win-win outcome of low carbon and economy.