Abstract: Based on the perspective of human-earth relationships, firstly, this article analyzes the theoretical connotation of “Lucid waters and lush mountains are invaluable assets” from the perspectives 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 “Lucid waters and lush mountains are invaluable assets”. 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, maintaining human-land balance, and the standardized human and ground behavior, it proposed the development of the transformation from “lucid waters and lush mountains” 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 future research should be strengthened on the selection of transformation path and model, the valuation of ecological products, and the evaluation of transformation efficiency of the “Two Mountains”.

Key words: “Two Mountains” theory, man-land relationship, time value, practical pathway