The invention relates to an optimization method for analyzing an ammonium salt source in atmospheric particulate matters based on nitrogen isotopes. The method considers nitrogen isotope change of ammonium salt in atmospheric particulate matter caused by fractional distillation of nitrogen isotope converted from ammonia gas to ammonium salt in atmospheric environment and atmospheric sedimentation of ammonia gas and ammonium salt, The difference value between the ammonium salt nitrogen isotope value in the atmospheric particulate matter and the source discharge ammonia nitrogen isotope value is calculated, and the difference value is input into an isotope mixing model (such as MixSIAR, MixSIR and the like) to analyze the contribution proportion of various discharge sources to the ammonium salt in the atmospheric particulate matter. The method has the advantages that the contribution proportion of various emission sources to ammonium salts in the atmospheric particulate matters is reflected more objectively, the calculation efficiency is high, and the operation is simple.
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