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To achieve the global temperature control target under the background of climate warming, it is necessary to establish a systematic carbon dioxide (CO₂) emission accounting method system in the field of water resources as soon as possible. In this study, the carbon dioxide emission equivalent analysis (CEEA) method for different water resource behaviors (WRBs) is proposed from four dimensions of development, allocation, utilization, and protection, and a function table of CEEA (FT-CEEA) for WRBs is constructed. The FT-CEEA includes CEEA formulae for 16 aspects in four categories of water resource development, allocation, utilization, and protection. The CEEA method is applied to 31 provinces in China. The results reveal that: (1) There are significant spatial differences in the carbon dioxide emission equivalent (CEE) of WRBs in different provinces of China under the influence of various factors such as water supply structure and natural conditions. (2) Reservoir storage, tap water allocation, and wastewater treatment are the main contributors to CEE in the categories of water resource development, allocation, and protection behaviors, respectively. (3) The water resource utilization behavior category has the most significant CO₂ emission and absorption effects, and industrial and domestic water utilization behaviors are the main sources of emission effects. (4) The overall CO₂ emission effect of WRBs is greater than the absorption effect. Measures such as increasing the proportion of hydroelectric power generation, improving ecological water security capacity, and strengthening the level of wastewater treatment and reclaimed water reuse are effective ways to promote the goal of carbon neutrality in the field of water resources.