Abstract: The energy consumption in the production process of each unit was converted into carbon emission by activity-based costing method, and then distributed to the products of the unit as the carbon emission carried by the products, and transmitted to the downstream unit step by step. The transfer calculation model was established to calculate the carbon emission of each intermediate component and each product accurately. As an application example, the effect of gasoline quality upgrading on the carbon emission of refining process was calculated. With the quality upgrading, the total carbon emission increased, and the carbon emission of high-grade gasoline increased significantly. Considering the production and use of gasoline, the carbon emission from low-grade ethanol gasoline was reduced, but that from high-grade ethanol gasoline was increased.

Key words: carbon emission, quantification model, gasoline quality upgrading, octane number