A method for establishing clock tracing relations and an apparatus for computing clock tracing relations are disclosed. The method includes: computing a Shortest Path Tree (SPT) from a clock source access node to other nodes in a network; selecting nodes governed by the clock source access node according to the SPT and the source information corresponding to the SPT; and establishing clock tracing relations from the clock source access node to the governed node consecutively along the SPT. The apparatus for computing clock tracing relations includes: a path computing unit, a source selecting unit, and a path issuing unit.