为减轻矿产资源开发对环境的负面影响，推动资源开发与环境保护和谐共生，构建环境与资源平衡体系已成为国内矿山企业转型升级的核心战略。碳排放与碳汇循环平衡是资源与环境平衡体系的重要环节，具有重要的研究价值。明确了碳排放与碳汇循环平衡的概念，深入剖析了其内在机制，并构建了相应的平衡关系模型。提出了具体的碳排放与碳汇循环平衡计算公式，详细阐述了各组成部分及其相互作用，为矿山企业提供了科学、量化的碳排放与碳汇管理工具。给出了包含加强碳核算工作、推广清洁能源和节能减排技术、提高碳汇能力等优化碳排放与碳汇循环平衡的建议。研究为国内矿山企业提供了实现CO2零排放的宝贵路径，这不仅有助于加速中国碳达峰、碳中和目标的实现，而且也将对全球气候稳定作出积极贡献，为构建人类命运共同体增添动力。  

Tomitigate the negative enviro bacts of mineral resour ce development and promote a har os coexistence of resource development and environ antal nrolecthonm. e constmoction of a resouree and en balance system has become a core strategy for the transformation and upgrading of domestic mining enterprises. The balance of carbon emission and carbon sink is a kev component of the resource anc environment balance system and holds significant research value. The concept of cyclical balance of carbon emission and carbon sink is defined, its internal mechanisms are analyzed in-depth, and a correspor balance relationship model is developed. Specific carbon emission and carbon sink balance calculation formulas are proposed, with detailed explanations of each component and their interactions, providing mining enterprises with scientific and quantitative tools for managing carbon emission and carbon sink. Suggestions are made to ontimize the cvclical balance of carbon emission and carbon sink, including strengthening carbon accounting, promoting clean energy and energy-saving technologies, and enhancing carbon sink capacity. This research provides valuable pathways for achieving zero CO, emissions in Chinese mining enterprises. C0 contributing not only to the acceleration of China s carbon peak and neutrality goals but also to global climate stability, thereby adding momentum to the building of a community with a shared fut ture for mankind.