Abstract: China has long been using the coal as the major energy, leading to a severe environmental pollution. China is speeding up to reform the natural gas marketization so that coal-made gas as a supplement to the routine natural gas gains a fast growth, but remains its economy and environmental impacts questionable because a carbon emission accounting model of coal-made gas has not been systematically established in China, which is fundamental to study its carbon emission. This paper uses mass balance to emission factor to set up a carbon emission accounting model of coal-made gas in its entire life cirle that is employed to estimate the carbon dioxide emission based on a case study on KQ coal-made gas in its entire life circle, and compares it with the traditional coal path, and presents suggestions for China's coal-made gas industry on low-carbon emission reduction, offering references and decision-making basis in promoting coal-made gas industrial development. 

Key words: coal-made gas, carbon emission, life circle, environmental impact 

摘要： 我国长期以煤炭为主的能源结构对环境造成严重的污染，国家加快天然气市场化改革的步伐，煤制天然气作为常规天然气的补充，其产业得到较快发展。煤制天然气产业发展的环保性与经济性饱受质疑，我国仍没有形成系统的煤制天然气碳排放核算模型，因此煤制天然气碳排放研究至关重要。文章基于物料平衡法和排放因子法从全生命周期角度分析并构建煤制天然气全生命周期碳排放核算模型，以KQ煤制天然气项目为实例进行整个生命周期的CO2排放估算，并与相同产出时传统燃煤路径的碳排放量进行比较，提出我国煤制天然气产业低碳减排的建议，为促进煤制天然气产业发展提供政策参考和决策依据。 

关键词: 煤制天然气；碳排放；生命周期；环境影响