Abstract: In order to explore the carbon efficiency driving mechanism and low-carbon evolution path of metal and non-metal mines，and to achieve the goal of carbon neutrality in the mining industry，the meth⁃ ods of system analysis，literature review and life cycle assessment are used to carry out research in combina⁃ tion with the actual production and policy requirements of mines.Through the integration of international and domestic carbon emission accounting standards，a multi-dimensional accounting system is constructed，and the carbon reduction potential in the three core areas of mining and mineral beneficiation processing technol⁃ ogy，energy structure and comprehensive utilization of solid waste is analyzed. The targeted path and imple⁃ mentation strategy are put forward，and the safeguard mechanism is matched.The research clarifies the direc⁃ tion and quantitative indicators of low-carbon transformation in the mining industry，establishes a dual ac⁃ counting framework，identified key carbon reduction paths in three major areas，and forms a“five major ac⁃ tions + three major guarantees”landing system. At the same time，the innovation points of theory，method and application are extracted.

Key words: metal and non-metal mines, low-carbon development, collaborative drive, closed-loop system, path research