Abstract: In this paper, the interaction mechanism of complex behaviors between local governments and coal enterprises under the carbon neutrality objective is investigated using evolutionary game theory. The evolutionary game model and preliminary conclusions are validated using numerical simulations. Finally, the effects of the initial probability choices of both sides of the game on the evolutionary stabilization strategy and the sensitivity analysis of the selected parameters are discussed. The results show that (1) local governments play a key role in promoting low carbon development in coal industry; (2) the probability of occurrence of the ideal game strategy group is positively correlated with local governments' penalties, subsidies to coal enterprises, coal enterprises' revenue, additional government revenue, and negatively correlated with regulatory costs and improvement costs. And based on the analysis results, we propose relevant policy recommendations.