In the general debate of the 75th session of the UN General Assembly，President Xi Jinping proposed the strategic goal of China’s carbon emissions peaking in 2030 and achieving carbon neutrality by 2060. This provides an important basis for my country to respond to climate change during the 14th Five-Year Plan period and in the medium and long term. Strategic guidelines. Faced with new situations and new requirements，during the “14th Five-Year Plan” period，it is necessary to strengthen the coordination and integration of climate change and ecological environmental protection，and strengthen the coordination and integration of climate change and high-quality economic development. This is a strategy to cope with unprecedented changes in a century. Choices will also help build a systematic and complete modern environmental governance system，and promote the modernization of my country’s climate governance system and governance capabilities. The article analyzes in depth the domestic and international situations faced by the “14th Five-Year Plan” to promote green and low-carbon development，and proposes policy recommendations for accelerating the promotion of green and low-carbon development.；The second is to adhere to system thinking and bottom-line awareness，and strengthen the leading role of low-carbon development goals；the third is to cultivate and form green and low-carbon emerging industries，and focus on promoting high-quality economic development；the fourth is to accelerate the construction of a climate governance system and coordinate to promote high-level protection of the ecological environment.