Abstract: Under the economic strategy of prioritizing ecology and promoting green development, the coal industry not only needs to play a role as a “ballast stone” for energy security and stable supply, but also must undergo green transformation to synergistically promote high-quality development and ecological protection. However, the green transformation of coal enterprises faces difficulties such as high financial pressure, insufficient talent supply, and low technological level. It is crucial to explore the means of promoting green transformation through intelligence by taking advantage of the policy opportunity of intelligent transformation in the coal industry. Based on the dilemma of the transformation of coal enterprises, this study aims to explore the mechanism of intelligent empowerment for green transformation. Firstly, this paper constructs a basic game model for the green transformation of coal enterprises under government tax reduction and exemption, and analyzes the causes of market failure in the dilemma. Secondly, considering the impact of intelligent transformation, technology and talent introduction, it establishes an extended government-enterprise game decision-making model to analyze how the dilemma can be solved. Finally, a simulation analysis is conducted based on the typical case of intelligent transformation of Laoshidan Coal Mine in Inner Mongolia. Research has found that: firstly, without implementing intelligent transformation, technological and cost factors lead coal enterprises to tend towards formal transformation, resulting in market failure. Secondly, intelligent transformation empowers green transformation by reducing the number of employees and accident rates in enterprises, and government assistance in technology and talent introduction can form a synergy with intelligent transformation. Thirdly, tax reductions and exemptions can effectively serve as incentives in the early stages of green transformation, but their long-term effects are not significant. Finally, considering the dynamic evolution scenario analysis of learning effect and fiscal pressure, it is shown that intelligent transformation and government support for the introduction of technical talents can promote the formation of long-term driving forces for green transformation. The long-term benefits and competitive advantages formed by the improvement of green value creation ability under intelligent transformation are the fundamental driving force for transformation.