制造业是我国国民经济的支柱产业，但也是环境污染物排放的主要来源、能源消耗主体和温室气体排放大户。制造系统高能耗、高物耗、高碳排放的加工过程是造成制造业碳排放量大的重要原因。生产单元作为制造系统的加工的主体，其碳排放量的核算是确定整个制造系统乃至制造业碳排放总量的关键。本文首先对生产单元的原材料、电能、辅助物料及废屑处理所引起的碳排放进行分析，确定生产单元的碳排放源；其次，产品合格率的不同会造成生产单元输入及输出的成品/半成品数量的差异，进而影响生产单元单位产品的碳排放量，在此基础上，综合考虑了原材料、电能、辅助物料及废屑处理的碳排放情况，构建了给定工艺流程下生产单元碳排放核算模型。最后，结合一汽车排气装置加工实例，分别核算加工过程中九个生产单元的碳排放量，验证了模型的可行性。
The manufacturing industry plays a pivotal role in China's national economy, but it is also the main source of environmental pollution, energy consumption and greenhouse gas emission.The main reason of the huge amount of carbon emissions in the manufacturing industry is caused by high energy consumption, high material consumption and high carbon emissions in the machining process. In view of the increasingly stringent domestic and international environmental policy and industry energy-saving emission reduction standards, the urgent need to implement low-carbon development to control the source of carbon emissions in manufacturing enterprises and carbon emission reduction is required. The production unit as the smallest unit of the manufacturing system, the calculation of carbon emissions is to determine the total amount of carbon emissions of the whole manufacturing system and even manufacturing industry. Firstly, based on the existing research results, the carbon emissions caused by material, electricity, cutting tool, coolant, the unqualified product and scraps are taken into account, and the carbon emission sources of the production units are determined. Secondly, as the qualified rate has an impact on the amount of input and output products, it will eventually affect the carbon emissions of production unit. Aimed at the impact of qualified rate on the carbon emission of production unit, in case of given machining process, a qualified rate is incorporated into the carbon emission accounting system, and the production unit's carbon emission accounting model is constructed by comprehensively considering the qualified rate and the carbon emissions generated from material, electricity, cutting tool, coolant, the unqualified product and scraps. Thus, the carbon emission model of the manufacturing system is constructed based on its production unit. Finally, combined with a case study about carbon emissions in auto parts machining process, the application and solving steps of above model have been illustrated. It is shown from the study results that in the nine processes of the automobile exhaust device processing,the carbon emissions from the process of drilling macroporesis the highestof all production units under the condition of given qualified rate. In the meantime, in case of the definite qualified rate,among the carbon emissions caused by material, electricity, cutting tool, coolant, the unqualified product and scraps, raw materials have the largest carbon emission, then cutting tool and electricity are in the second and third place separately. By further analysis, it is found that any improvement of qualified rate in each the production units would result in a reduction in carbon emissions from its own and subsequent production units, while also reducing the level of carbon emissions throughout the manufacturing system. When the qualification rate is stochastic, the carbon emission accounting of production unit in the manufacturing is one of the questions worth studying in further research.
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