Abstract: "Green water and lush mountains are gold and silver mountains" is a new concept of General Secretary Xi Jinping's governing the country in the New Time, and a concentrated embodiment of the unified concept of economic development and the value of ecological civilization. It is also the fundamental follow of the correct handling of human and local relations, coordinating economic development and ecological construction. Based on the perspective of human-earth relationships, firstly, this article analyzes the theoretical connotation of "Green water and lush mountains are gold and silver mountains" from the perspective of philosophical meaning, geographical logic and economic thinking. Secondly, from the three aspects of serving the rural revitalization, building a beautiful China, and building a community of human destiny, the era value of "green mountains and green mountains is the golden mountains and silver mountains". Subsequently, from the perspective of coordinated development of human-earth relations, from the four aspects of highlighting the participation of people, the value of excavation land, the guarantee of human bearing, and standardized human and ground behavior, it proposed the development of the transformation of "Green water and lush" to "gold and silver mountains". Finally, according to the key issues that have not been resolved in the practical path, it is pointed out that the future research should be strengthened on the selection of transformation path and model, the value accounting of ecological products, and the evaluation of transformation efficiency of the two mountains.

Key words: "two mountains" concept, Man-land relationship, Time value, Practice path