Abstract: The development mode of resource-based cities with heavy industrial structure and coal based energy structure has led to serious high carbon emission problems.Optimizing the industrial structure can speed up the process of carbon emission reduction to a certain extent.As a major province of energy consumption and carbon emission, the relationship between the industrial structure of resource-based cities and carbon emission reduction in Shandong Province needs to be further explored.Taking the resource-based cities in Shandong Province as the research sample, the IPCC carbon emission accounting method and EIO-LCA model are used to calculate the direct carbon emission intensity and indirect carbon emission intensity of sub sectors respectively, build a carbon emission reduction potential model, classify the carbon emission reduction potential of sub sectors, and deeply analyze the relationship between industrial structure and carbon emission reduction potential.It is found that the sectors with the highest direct and indirect carbon intensity of resource-based cities in Shandong Province are mostly energy supply and mining.The first emission reduction potential echelon department has high carbon emission reduction effect and carbon emission reduction, mostly energy supply departments.The second emission reduction potential echelon sector carbon emission reduction effect and carbon emission reduction is high and low, mostly in the service industry and transportation industry and other production chain downstream departments.The third emission reduction potential echelon sector has low carbon emission reduction and carbon emission reduction effect, and most of them are non-traditional industries.This paper has a certain theoretical reference and practical significance for the optimization of industrial structure and carbon emission reduction of resource-based cities in Shandong Province.