Abstract: The pollutant generation and discharge coefficient of industrial pollution sources is one of the main methods to calculate industrial pollution emissions. Due to the super-diversity of pesticide products, types of production processes, and pollution factors, it is difficult to formulate the pollutant generation and discharge coefficients for pesticide production. However, there are few reports on the methodologies of the pollutant generation and discharge coefficients in China's pesticide manufacturing industry. The scientific accounting system framework of the pollutant generation and discharge coefficients was constructed based on the current pollutant generation and discharge characteristics of pesticide manufacturing industry and environmental management requirements. We identified the characteristics of pollutants generation, treatment and discharge in the pesticide production process by sorting out the pollution discharge permit information of 385 pesticide manufacturers. According to the current pesticide industry environmental standard systems and management documents, we determined that the main pollutants of waste gas were volatile organic compounds (VOCs), while the main pollution factors of waste water were chemical oxygen demand, ammonia nitrogen, total phosphorus, total nitrogen and characteristic pollutants. Based on the framework construction of the pollutant generation and discharge coefficient system, this paper described the acquisition methods and contents of seven influencing factors, including the combination mode, the pollution factors, the individual pollutant generation coefficients, the industry average pollutant generation coefficients, the accounting weight, the average removal efficiency of pollutants from terminal treatment facilities, and the accounting form of the discharge volume. In addition, the waste water and the volatile organic matter consumption per ton product were determined as the weight of the industrial average pollution coefficients. In this paper, the analogy simulation method was used to calculate the average removal efficiency of VOCs from multi-stage terminal treatment facilities, and a comprehensive control efficiency factor based on power consumption was introduced to show the difference in pollution control level among different enterprises, and to further quantify the emission control capacity of enterprises. An enterprise was selected to verify the pollutant generation coefficient and the actual discharge volume, and the deviation rate was 15.54%, indicating that the accounting system of the generation and discharge coefficient was reasonable and effective, and the calculation results were consistent with the actual discharge.