The transformation and development towards the goals of carbon peak and carbon neutrality is becoming a systematic change related to the high-quality and sustainable development of the economy and society. The top-level design of the carbon peaking and carbon neutrality goals has been basically completed and positive progress has been made. However, there are still some cognitive deviations and transformation anxiety in the process of policy implementation and effective governance. The energy system that integrates safety, economy and transformation has not yet been formed. The carbon emissions of production mode and lifestyle are on the high side. The construction of carbon market system and green financial governance system need to be further improved, and the support of technology and talents is insufficient. The research group believes that to achieve the overall goal of carbon neutrality, it is necessary to strengthen the systematic integration of policies, enhance the awareness of opportunities and strategic determination, and form the “132” carbon neutral action plan of “an efficient and coordinated governance system, three-strengthening points including energy demand side, supply side and carbon absorption, two major market support systems of carbon market and green finance”.