In view of regional difference on carbon emission measurement about GDP at top 110 Chinese Cities by using the Theil index，as well as carbon emission influence factors by STIRPAT model, we can get to know the following results, firstly, the spatial difference is obvious in carbon emission, and the whole carbon emission level of western cities is lower than that of eastern and middle cities. Secondly, the whole difference of capita emission is in descending order on employment numbers according to carbon emission intensity which is far bigger than per capital and unit, and difference in carbon emission in inter-city is bigger than inter-regions. Thirdly, resident population，energy intensity，per capita GDP are the leading factors for the whole cities carbon emission，but the function of diversify evolution level of industrial structure to alleviation the increasing carbon emission was not really obvious.