Abstract: Under the background of China’s coal dominated energy structure, in order to achieve the goal of carbon peak before 2030 and carbon neutrality before 2060, in addition to develop renewable energy greatly, but also need to promote the clean and efficient utilization of fossil energy vigorously.At present, the supply-side structural reform of the coal industry continues to advance, the amount of domestic green coal resources is decreasing year by year, and the number of coal goafs (abandoned mines) is increasing.The development and utilization of CBM resources in coal mine goafs (abandoned mines) is an important measure to achieve the goal of “carbon peak and neutrality”.This paper summarizes the situation of CBM resources in coal mine goafs (abandoned mines) in Shanxi Province, analyzes the necessity and feasibility of developing and utilizing CBM resources in coal mine goafs (abandoned mines), and analyzes many problems that may be faced by development and utilization at this stage, such as the setting of mining rights, and economic costs.And some policy suggestions on standardizing development are put forward.In terms of setting up mining rights, the implementation enterprises can be determined by inviting bids and other means.In terms of policies, exemption from mining right royalties, encouragement of continued operation of gas extraction system after coal mine closure, support for the construction of coalbed methane mobile power station project, etc.In terms of supervision, strengthen supervision and punish enterprises that resume coal production according to law.