Abstract: Under the carbon quota trading system, the carbon emission reduction equipment in the manufacturing and remanufacturing process was introduced by sharing financial leasing, and its impact on the production decision-making of enterprises was analyzed. The objective function of profit maximization was constructed and solved by Kuhn Tucker condition. Through numerical analysis, the influence of capital, income sharing rate and unit carbon emission reduction on production decision-making was explored. The results show that: the higher the revenue sharing rate is, the lower the new product output is; with the increase of carbon emission reduction per unit, the total profit will increase, and when the enterprise is constrained by funds, the total carbon emission will decrease; when the revenue sharing rate and carbon emission reduction per unit take the same value, the enterprise will introduce carbon emission reduction equipment in remanufacturing process through share financing lease rather than carbon emission reduction equipment in manufacturing process, make more profits and generate less carbon emissions.

Key words: carbon quota trading, share finance lease, manufacturing/remanufacturing, production decision