Reasonable assessment of carbon dioxide emission allowances and marginal abatement costs is a precursor work to the effectiveness of carbon markets in reducing carbon emissions.Base in China’s industrial sector input-output data from 2002 to 2020, on the basis of the non-competitive input-output model, using ZSG-DEA model, quadratic directional distance function and stochastic frontier analysis of industrial sector embodied carbon quotas and marginal abatement cost more for the reasonable measure and analysis.Study found that embodied carbon efficiency between sectors, quotas and marginal cost are different degree, these differences represent the different sectors of emission reduction, reduction potential space;Construction, construction and other service industries accounts for more than 50%, carbon quota smaller for more resource intensive industries;Marginal abatement cost is bigger for the mining, manufacturing, much smaller for the services sector, excessive differences in abating costs of carbon emission between some industries, so that there are significant distortions in the allocation of resources.This article studies the issue of quotas and marginal abatement cost from the perspective of industry correlation, focusing on embodied carbon emissions, research conclusion to the real carbon quota allocation, carbon emission rights pricing and orderly industry into the unified national carbon markets have a certain reference significance.