In this paper，we examine the mechanisms underlying the achievement of the “dual carbon” targets from the perspective of peak carbon and carbon neutrality targets. Combined with the main objectives and key tasks proposed in the Plan，specific indicators are selected from multiple dimensions to establish an indicator system to measure the achievement of the regional targets of carbon peaking and carbon neutrality. The basic framework of the indicator system was constructed based on the “ten actions to reach the peak of carbon”，such as the energy green and low-carbon transformation actions，energy-saving and carbon-reducing actions，and the weights were calculated based on the carbon emission equivalents between sectors in the carbon emission system，and the calculation of the comprehensive evaluation index was completed. 2020 Inter-provincial Carbon Neutrality Development Index The average value is 6.08，and there are 15 provinces（cities）that exceed the average value，among which the leading provinces（cities）are Inner Mongolia Autonomous Region，Jiangsu Province，Zhejiang Province，Anhui Province and Gansu Province，with the carbon neutrality development index reaching 7.19，6.54，7.04，7.01 and 6.50 respectively.