RESUMEN
Studying the comprehensive performance of industrial carbon emission has profound significance for improving carbon allowance allocation scheme and achieving the carbon neutrality target. The paper selects 181 enterprises in Zhengzhou as the case, a comprehensive carbon emission performance indicator system and a carbon allowance allocation model were established, and compared with other allocation schemes (historical/baseline method). The results showed that the overall differences in the comprehensive performance evaluation indicator of carbon emissions in typical industries in Zhengzhou were obvious, and there was a correlation with the characteristics of industrial production activities. The overall emission reduction of Zhengzhou was 244.33×103t, and the emission reduction ratio was 7.94% by simulating carbon allowance allocation under the comprehensive performance. The carbon allowance allocation method based on the comprehensive performance has the strongest restraint on the "high emission, low performance" industry, which is more equitable and more conducive to carbon emission reduction. In the future, it will be recommended to give full play to the leading role of the government, implement industrial carbon allowance allocation based on the comprehensive performance evaluation of carbon emissions, to achieve multi-objectives of resource conservation, environmental pollution abatement, and carbon reduction.