Abstract: The accounting method and generation and discharge coefficients of industrial pollution sources are important tools for data acquisition of industrial pollution sources in China. In order to further improve the applicability and accuracy of the accounting method, the Pollutant Generation and Discharge Modular Accounting Model (PGDMA Model) was set up based on the analysis of the theory of industrial metabolism. The model, which is of 'classified accounting, extracting commonness and highlighting individuality' and with different modules able to split and combine, was established according to the characteristics of various types, complex processes and multiple links of pollutant generation and discharge of industrial pollution sources, and considering the current situation and trend of regional labor division and specialized production in the industrial production activities in China. The quantification methods of the main parameters of the model, such as the pollutant generation coefficient, the removal rate of pollutant end-of-pipe (EOP) treatment technology, and the operation rate of treatment facilities, were put forward. This model was used to study the accounting method and coefficients of pollutant generation and discharge in China's industrial sector. The results show that: (1) Among the 41 major industries, 29 are process-type industries and 12 are discrete-type industries. (2) There are a total of 940 accounting units, 1, 291 main products, 1, 575 raw materials and 1, 521 processes, with accounting parameters of 31, 219 wastewater and waste gas pollutant generation coefficients and 101, 358 removal efficiencies of treatment technologies in the 41 industries. (3) The final approval of the accounting parameters shall be subject to multiple levels of inspection and verification. (4) The parameters should be updated in time, as the accounting parameters are affected by the changes of industrial production technology and pollution control technology. It is necessary to further explore the quantitative analysis technology for the combination of influencing factors of pollutant generation coefficient, expand its applications, and improve the characterization methods of the operation rate of the treatment facilities. The research shows that PGDMA Model and parameter quantification method based on industrial metabolism analysis conform to the metabolic rules and characteristics of industrial pollution sources in China. The results have been fully applied in the second national pollution source census and discharge source statistical survey system of China. Because of the dynamic change of industrial production system, the accounting model and parameters should also keep updating.