<p>In the context of the global promotion of net zero emissions, the mining industry is confronted with a substantial transformation. This paper focuses on the value system that has undergone changes following the low-carbon transformation of mines as the core research object, and conducts an in-depth analysis of the various impacts of low-carbon development on the industrial structure of mines, encompassing the enhancement of resource utilization efficiency and the transformation of product structure. The new value system relinquishes the production mode that solely focuses on economic interests as the sole guide and places great emphasis on the synergy between environmental benefits and social benefits. Based on this transformation of the value system, a green value chain model is constructed to assess the value of mines. Simultaneously, taking a specific gold mine in Shandong as an example, the carbon reduction measures for the utilization of solid waste resources, along with their practical application effects and economic benefits, are analyzed in depth to provide a reference for the optimization of the marginal grade of mines. By integrating the green elements in the value chain, the efficient utilization of resources and the minimization of environmental impact can be genuinely achieved, paving a new way for the sustainable development of mines and providing solid theoretical support and practical guidance for promoting the transformation and upgrading of the mining industry in the low-carbon era.</p>