Abstract: Based on the background of national carbon peak and carbon neutrality, in order to accurately judge the development potential of gas resources in the mining stability area of abandoned mines and find out the key factors affecting the development potential, the author constructs the ‘selection-inline-complementary-optimization’ (‘Selecting’ refers to: firstly, a large number of evaluation indexes are preliminarily selected, and then the initial indexes are screened by Delphi method and sensitivity analysis to remove the index factors that do not meet the requirements; 'Inline ' refers to: for the selected indicators, DEMATEL-ISM is used for internal correlation analysis to determine the key indicators; ‘Complementarity’ refers to: firstly, FAHP and entropy method are used to determine the qualitative and quantitative weights of the indicators, and then the game theory is used to determine the comprehensive weights of the indicators. ‘Optimization’ refers to a four-in-one evaluation method for the development potential of abandoned mine gas resources based on the concept of comprehensive weight, using matter-element extension theory to calculate its correlation degree, and determining the development potential level of abandoned mine gas resources. Finally, the feasibility of the evaluation model is verified by comparison with engineering tests. The results show that the buried depth of coal seam and the area of coal mine are the key index factors to determine the development potential of gas resources in abandoned mines, which are consistent with the evaluation of DEMATEL-ISM model. According to the correlation degree calculated by the matter-element extension model, K₃ = 0.0575, it can be judged that its development potential is ‘good’. According to the statistical evaluation of engineering tests, the gas resources of 13 coal seams are 61.81 × 10⁸ m³. The gas resources of Panyi Mine are large and belong to medium-sized coalbed methane fields. Its development potential is consistent with the evaluation conclusion of the matter-element extension model, which is in line with the actual situation. The model provides a direction for studying the development potential level of gas resources in abandoned mines.