Abstract: The development and utilization of positive environmental impacts(PEIs) are important ways to promote the construction of ecological civilization,extend the mining industry chain,promote the transformation of the national energy structure,and achieve the strategic goal of “carbon peaking” and “carbon neutrality”. To study the development and utilization of PEIs resources in abandoned mines,this paper analyzes the carbon sources and emissions of mineral resources extraction and its negative environmental impacts from the perspective of energy structure transformation and carbon neutrality,analyzes the connotation of positive impacts of mines and the characteristics of their resource properties,and elaborates on the development and utilization of ecological resources,recyclable resources,renewable resources,spatial resources,tourism,cultural and scientific resources,and in-situ scientific experiment resources,etc. The potential advantages of the development and utilization of PEIs resources to reduce carbon sources in abandoned mines,increase ecological carbon sinks,and promote carbon emission reduction are explained. In the context of the 14th Five-Year Plan of Inner Mongolia Autonomous Region’s ecological civilization construction and carbon-neutral goal,we discuss the important role of developing and utilizing positive impacts to achieve carbon emission reduction and repair natural carbon sinks,promote energy structure transformation,resource-based cities to reduce carbon emissions,in situ scientific experiments and green low-carbon technology transformation,and popularize the knowledge of low-carbon life and energy consumption. Given the multiple constraints in the development and utilization of positive impacts of abandoned mines,we propose countermeasures and suggestions for the development and management of positive impacts of abandoned mines from the perspectives of market operation and effective competition guidance,PEIs’ products and industrial policy guidance,digital and intelligent development and utilization,and accurate carbon accounting,with a view to building a northern ecological security barrier,promoting the reuse of abandoned mines,and achieving It is expected to provide a scientific basis for the construction of the northern ecological security barrier,promote the reuse of abandoned mines,and achieve the organic unity of emission reduction and sink increase,green low-carbon development and energy security strategy in the energy industry,and help to achieve the national carbon neutral strategy.