Abstract: In this paper, the profit and loss deviation of carbon emissions between resource-based areas and non-resource-based areas is calculated by using Dagum Gini coefficient decomposition method. And the influence of resource endowment on the profit and loss deviation of carbon emission is discussed by using spatial Dubin model. The industrial division is used as a breakthrough to explore the transmission path of resource endowment affecting carbon emissions. The main results are as follows:(1) The profit and loss of carbon emissions between resource-based regions and non-resource-based regions generally show a fluctuating rise. In addition, the relative "damaged areas" with profit and loss deviation of carbon emissions are mainly concentrated in economically underdeveloped resource-oriented areas, such as Shanxi, Inner Mongolia and Xinjiang. While the relative "beneficial areas" are mainly in economically developed non-resource-oriented areas, such as Beijing, Shanghai and Guangdong. (2) Resource endowment will aggravate the profit and loss deviation of carbon emissions, and the "neighborhood effect" of resource endowment to the profit and loss deviation of carbon emissions is greater than "local effect". (3) Industrial division is one of the ways in which resource endowment affects the profit and loss deviation of carbon emissions between, but there is heterogeneity in the influence of different stages of industrial division on the profit and loss deviation of carbon emissions.

Key words: the profit and loss deviation of carbon emission, resource endowment, industrial division