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.