Background--In the process of "two mountains" transformation, some local governments focus on the short-term benefits, resulting in excessive consumption of natural resources, which leads to exposure of risks and lack of sustainable development; others emphasis on protection excessively, resulting in the difficulties to realize the effective development and utilization of various resources, which leads to the uresource curse". The successful transformation from "Green Mountains and Clear Water" to "Gold Mountains and Silver Mountains" requires not only analyzing the experience of the process, but also summarizing the basis of selection and realistic requirements. (2) Methods--Based on the policy texts and relevant cases, this paper seeks to explain the practical problems that perplex the transformation of "Two Mountains" from the following three aspects: selection basis, realization path and realistic requirements. (3) Results--The realization path of "Two Mountains" transformation can be either gradual or saltatory, but it needs to follow the development idea of "Point-Line-Plane-Cube" integration, systematically solve the problems of protection and restoration, resource activation and large-scale utilization of ecological value, and effectively connect the paths of different stages. In this process, the transformation idea from point to line is suitable for the primary stage of "Two Mountains" transformation, and the realization of ecological value of "Two Mountains" resources is fundamental; The transformation idea from line to plane is suitable for the medium-term stage of "Two Mountains" transformation, and the key is to realize the activation and development of "Two Mountains" resources; The transformation idea from plane to cube is suitable for the mature stage of "Two Mountains" transformation, and the key point is the large-scale and comprehensive utilization of "Two Mountains" resources. The ultimate goal of "Two Mountains" transformation should be to achieve the co-construction, co-governance and sharing of development achievements, it will become an important development engine for Rural Revitalization and ecological civilization in the new era. Conclusions and Discussions--The correct choice of "Two Mountains" transformation path lies in the accurate assessment of the policy demand, development basis and interest risk of "Two Mountains" resources in the region. First, it needs the benign interaction, mutual understanding and resonance between top, middle and first-line levels; Second, it needs the sufficient utilization of the comparative advantages of different regions based on the carrying capacity of resources and environment; Finally, it is necessary to take into account the potential risks and risk tolerance, and face up to the benefits and risks in the transformation process. To guarantee the smooth transformation of "Two Mountains", we need to take comprehensive consideration from the following three aspects: restrictive requirements, developmental requirements and supportability requirements. We should face up to the development limitations brought by resources constraints; coordinate the multidimensional goals of income distribution, industrial cultivation and regional coordination in the transformation process of "Two Mountains"; accelerate institutional innovation and constantly promote the modernization of China's ecological civilization governance system and capacity. [ABSTRACT FROM AUTHOR]