Aiming at China’s “2030 target,” and given the key role of industrial sectors in CO2 emission reduction, this paper selects the path of allocating carbon emission allowance among different industrial sectors. By selecting CO2 accumulation emissions, the industry-added value and the CO2 emission efficiency which is calculated by the super-SBM model, a carbon intensity distribution model has been established for the allocation. Considering the different preferences of policymakers, different weights are used, meanwhile, an entropy weighting method is proposed to make a contrast. The main conclusions of this paper are:
1) The tendency of decision makers to assign principles has a great impact on the distribution of responsibility for the industry’s emission reduction responsibilities.
2) CO2 emission intensity and carbon dioxide emission efficiency of various industries in China are very different, which is mainly related to the energy consumption demand, input, and output of various industries.
3) More historical accumulated emission and carbon intensity will shoulder more intensity reduction burden, and the industrial sector with the heaviest reduction burdens are those with the two high indicators, regardless of the tendency of decision makers.