China’s “carbon peak and carbon neutrality” commitment is not only a concrete means of the Paris Agreement to control the rise of global average temperature，but also a detailed goal. China’s 1.5 ℃ goal oriented transformation path is the path of green and low-carbon transformation of energy and resource structure. At present，the transformation faces great challenges due to the arduous task of optimizing the energy consumption structure and the difficulty of changing the long-term growth trend of energy demand. At the same time，it also has great development space and potential due to the continuous exploration and expansion of emission reduction and foreign exchange increase. The report give some suggestions，such as China should accelerate energy structural adjustment，accelerate carbon market trading and so on.