In order to achieve sustainable and green development of the mining economy,based on the principle of environmental benefits,prioritizing resource utilization benefits,and maximizing economic benefits,a comprehensive utilization study of tailings resources was conducted on the flotation tailings in a gold mine in Shandong.By using a particle size resource utilization-filling process route,＋0.15 mm particle size was used to prepare building sand raw materials,-0.15-＋0.038 mm particle size was used to prepare ceramic raw materials (auxiliary materials) through magnetic separation for impurity removal,and -0.038 mm fine particle size and magnetic tailings were used as aggregates for underground filling.The comprehensive utilization rate of tailings reached 100 %,creating economic benefits and achieving green and sustainable development of mines and tailings-free mines.