面对全球气候变化和能源可持续发展的需求，中国提出了“双碳”战略目标。科学系统地利用城市地下空间，将为碳源减排与碳汇增容提供有力支撑。首先，基于地下空间的自然资源属性和人工建筑属性，提出地下空间2种减排增汇方式: 其一是利用地下可再生清洁能源替代化石能源; 其二是利用地下空间置换地表土地增加城市生态绿地。然后，以具体实例和数据支撑，多角度分析开发利用城市地下空间资源与“双碳”战略目标关系，即： 提升碳吸收能力；降低能耗、储碳固碳；优化能源消费结构。最后，提出“双碳”战略背景下的地下空间开发利用策略，即： 工程建设转向资源生态环境保护、平面扩张转向地上地下协调发展、工程施工转向低碳生态技术、单一资源开发转向统筹复合利用。

In response to global climate change and the need for sustainable energy development, China has proposed the strategic objective of "Carbon Peaking and Carbon Neutralization". Through scientific and systematic utilization of urban underground space, this is expected to effectively support carbon emission reduction and carbon sink capacity expansion. First, based on the natural resource and artificial building properties of underground space, two ways of reducing carbon emissions and increasing carbon sink in underground space are presented, namely, replacing fossil energy with underground renewable clean energy, and replacing surface land with underground space to increase urban ecological green land. Second, relying on practical examples and relevant data, the relationship between the development and utilization of urban underground space resources and the strategic objective of "Carbon Peaking and Carbon Neutralization" is analyzed from multiple perspectives, including enhancing carbon absorption capacity, reducing energy consumption and promoting carbon storage and sequestration, as well as optimizing energy consumption structure. Last, the strategies for the development and utilization of underground space in the context of "Carbon Peaking and Carbon Neutralization" are put forward, including shifting from project construction to resource and ecological environment protection, switching from surface expansion to coordinated surface development and underground development, seeking the integration of project construction technologies and lowcarbon ecological technologies, and moving from single resource development to comprehensive utilization.