Abstract:Considering the problem of carbon transfer through trade, various sectors’ carbon allocation efficiency and their optimal carbon emissions under Pareto Optimality require investigation from the producer accounting principle and the consumer accounting principle, respectively. The study first analyzed inter-industrial carbon transfer characteristics through IOA, and then estimated carbon allocation among sectors through ZSG-DEA. Results indicate that:(1)under the producer accounting principle in 2015, actual carbon emissions of six sectors were higher than optimal carbon emissions, the other 19 sectors were the opposite, the primary and secondary industries must increase carbon quotas, and the tertiary industry must reduce carbon quotas; (2) under the consumer accounting principle, actual carbon emissions of eight sectors were higher than optimal carbon emissions, the other 17 sectors were the opposite, the primary industry must increase carbon quotas, the secondary and tertiary industries must reduce carbon quotas;(3)carbon adjusted quotas of sectors under the producer accounting principle were relatively large. Therefore, the heterogeneity among sectors must be grasped for effective CO2 allocation.